35) The Quadrangle Fabrication Plant suffered a fire incident at the beginning of the year

which resulted in loss of property including the accounting records. Some data for the year

were retrieved and extracts from it are shown below:

Total manufacturing overhead estimated at the

beginning of the year

$105,840

Total direct labor costs estimated at the beginning of

the year

$186,000

Total direct labor hours estimated at the beginning of

the year

3,600 direct labor

hours

Actual manufacturing overhead costs for the year

$99,760

Actual direct labor costs for the year

$142,000

Actual direct labor hours for the year

2,950 direct labor

hours

The company's manufacturing overhead allocation is based on direct labor hours. How much

manufacturing overhead was allocated to production during the year? (Round intermediate

calculations to one decimal place.)

A) $105,840

B) $86,730

C) $152,417

D) $186,000