Baka Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $241,200 and 6,200 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $243,000 and actual direct labor-hours were 5,100 The applied manufacturing overhead for the year was closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $198,390 $254,796 Multiple Choice $198,390 $254,796 $243,015 $199,869