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Alpha, Inc. estimated manufacturing overhead costs for the year at $360,000, based on 180,000 estimated direct labor hours. Actual direct labor hours for the year

Alpha, Inc. estimated manufacturing overhead costs for the year at $360,000, based on 180,000 estimated direct labor hours. Actual direct labor hours for the year totaled 200,000. The manufacturing overhead account contains debit entries totaling $391,000. The Manufacturing Overhead for the year was ________.

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