Baker Corporation applies manufactured 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 $72,160 and 2,200 estimated direct labor hours. Actual manufacturing overhead for the year amounted to $74,260 and actual direct labor hours were 2050. The applied manufacturing overhead for the year was closest to... A. $72,088 B. $67,240 C.$68,920 D. $64,264