19

Baka Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $240,300 and 5,300 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $242,400 and actual direct labor-hours were 4,800.

The applied manufacturing overhead for the year was closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $239,664

• $217,632

• $242,400

• $219,552