Assume (1) estimated total manufacturing overhead cost = $100,000, (2) estimated total amount of the allocation base = 20,000 direct labor hours, (3) the total direct labor hours actually worked during the period = 21,000, and (4) manufacturing overhead is overapplied by $2,600. What is the total amount of actual overhead costs incurred during the period? Multiple Choice $109,400 $106,400 $102,400 $105,000