15 20 Rosemary Corporation uses direct labor-hours to allocate their manufactuing overhead cost with capacity-basedmethod.At the end of year, they attribute the under/over-applied manufacuturing overhead entirely to cost of goods sold. They find that they need to credit cost of goods sold by $25650 for this adjustment. Actual direct labor hours Estimate difect labor hours 12000 13000 stimated direct labor hours at capacity Actual manufacturing overhead $276,75 e estimated manufacturing overhead at capacity must have been: A. S276,210 B. S332,640 C. 327,600 $ 272,025 E. None of the above