Brenot Corporation uses activity-based costing to determine product costs for external financial reports. Activity rates computed at the beginning of the year are used to apply manufacturing overhead costs to products. The company has provided the following data concerning its activity-based costing system. The data used to develop activity rates were: Activity Cost Pools Estimated Overhead Cost Expected Activity Machine related $379,600 13,000 |MHs (machine-hours) Batch setup $1,144,800 27,000 setups (setups) General factory $420,500 29,000 DLHs (direct labour- hours) The actual activity for the year was: Actual Activity for the Year Activity Cost Total Product X Product Y Pools Machine related 13,000 11,000 2,000 (machine-hours) Batch setup 26,000 3,000 23,000 (setups) General factory 30,000 24,000 6,000 (direct labour- hours) The actual total manufacturing overhead cost incurred for the year was $1,942,300. The debits to the Manufacturing Overhead control account during the year (prior to closing out the balance) would have totaled: Multiple Choice $1,917,000. $1,929,650. $1,932,200. $1,942,300