​Poland's Paints allocates overhead based on machine hours. Selected data for the most recent year follow. Estimated manufacturing overhead cost $ 238 comma 700$238,700 Actual manufacturing overhead cost $ 244 comma 000$244,000 Estimated machine hours 20 comma 20020,200 Actual machine hours 22 comma 70022,700 The estimates were made as of the beginning of the​ year, while the actual results were for the entire year. The amount of manufacturing overhead allocated for the year based on machine hours would have been​ _____ .​ (Round intermediary calculations to the nearest cent and final answer to the nearest​ dollar.) A. $ 217 comma 128$217,128.