At the beginning of the year Davidson Mfg. anticipated that the MOH for the year would be $200,000, and machine hours used would be 25,000. The actual general ledger accounts showed the following at year end. Actual Direct Materials Used Actual Direct Labor Hours Actual Direct Labor Costs Actual Machine Hours Actual MOH costs $80,000 31,500 $94,500 28,000 $225,000 The company allocated MOH based on machine hours. The applied MOH for the year would have been:

At the beginning of the year Davidson Mfg. anticipated that the MOH for the year would be $200,000, and machine hours used would be 25,000. The actual general ledger accounts showed the following at year end