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 $241,500 and 6,500 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $243,200 and actual direct labor-hours were 5,200. The applied manufacturing overhead for the year was closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $259,844 $193,180 O $243,204 $194,584