23 Westan Corporation uses a predetermined overhead rate of $23 . 10 per direct labor - hour . This predetermined rate was based on a cost formula that estimated $277 200 of total manufacturing overhead for an estimated activity level of 12 000 direct labor - hours The company incurred actual total manufacturing overhead costs of $266 000 and 12 600 total direct labor- hours during the period Determine the amount of manufacturing overhead that would have been applied to all jobs during the period A. $215 668 B. $284, 500 C . $291 060 12600 * 23 .10 $385 , 4 40