At the beginning of the year, managers at Concord Industries estimated $$474700$ in manufacturing overhead, $20200$ direct labor

hours and $51000$ machine hours. Actual manufacturing costs at the end of the year were $$421000$ in manufacturing overhead. Durir

the year, $21300$ direct labor hours and $46400$ machine hours were incurred. If overhead is applied based on direct labor hours, how

much overhead was applied during the year?

$$399258$

$$500550$

$$421000$

$$442300$