Alam Company uses activity-based costing to compute product costs for external reports. The company has three activity cost pools and applies overhead using predetermined overhead rates for each activity cost pool. Overapplied or underapplied overhead is closed to the Cost of Goods Sold account at the end of each year. Estimated costs and activities for the current year are presented below for the three activity cost pools:

	Estimated Overhead Cost	Expected Activity
Activity 1	$29,328	1,200
Activity 2	$30,024	2,400
Activity 3	$65,142	2,200

Actual costs and activities for the current year were as follows:

	Actual Overhead Cost	Actual Activity
Activity 1	$29,238	1,185
Activity 2	$29,899	2,415
Activity 3	$65,117	2,225

The total debits to the Manufacturing Overhead account during the year were closest to:

Question 37 options:

1)

$124,254.

2)

$124,494.

3)

$125,055.

4)

$125,667.