Assume () estimated fixed manufacturing overhead for the coming period of $200,000, (2) estimated variable manufacturing overhead of $200 per direct labor hour (3) actual manufacturing overhead for the penod of $320,000. (4) actual direct sbor hours worced of 54,000 hours, and estimated direct lobor hours to be worked in the coming period of 55.000 hours. The amount of overhead applied to production during the period Is closest to Multiple Choice $323,684 $325,926 $318,000 $312.120