Brent 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: Estimated Overhead Activity Cost Pools Cost Machine related (machine-hours) $379,600 Batch setup (setups) $1,144,800 General factory (direct labor-hours) $420,500 Expected Activity 13,000 MHs 27,000 setups 29,000 DLHs The actual activity for the year was: Activity Cost Pools Machine related (machine-hours) Batch setup (setups) General factory (direct labor-hours) Total 13,000 26,000 30,000 Actual Activity for the Year Product X Product Y 11,000 2,000 3,000 23,000 24,000 6,000 The actual total manufacturing overhead cost incurred for the year was $1,942,300. 8. The credits to the Manufacturing Overhead control account during the year (prior to closing out the balance) would have totaled: A) $1,932,300 B) $1,929,650 C) $1,917,000 D) $1,942,300