13.The Chesney Company uses job-order costing and a predetermined overhead rate based on direct labour dollars. In 2017, the company incurred $489,000 of actual manufacturing overhead costs. Their manufacturing overhead control account at the end of the year indicated that they had under-applied manufacturing overhead costs by $19,000. If the predetermined overhead rate was 80% of direct labour dollars, then direct labour costs for the year totaled

a.$587,500.

b.$635,000.

c.$611,250.

d.$581,560.

e.None of the above.

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