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 $243,300 and 8,300 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $244.400 and actual direct labor-hours were 5.800. The applied manufacturing overhead for the year was closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice O $169,998 $244,412 $170,810 $290,174