Bressler 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 (machine-hours)	$332,800	16,000	MHs
Batch setup (setups)	$1,580,500	29,000	setups
General factory (direct labour-hours)	$305,600	16,000	DLHs
The actual activity for the year was:
		Actual Activity for the Year
Activity Cost Pools	Total	Product X	Product Y
Machine related (machine-hours)	15,000	7,000	8,000
Batch setup (setups)	30,000	22,000	8,000
General factory (direct labour-hours)	15,000	12,000	3,000

The actual total manufacturing overhead cost incurred for the year was $2,202,600.
The activity rate computed at the beginning of the year for the batch setup activity cost pool is closest to:
A.$54.50.
B.$71.80.
C.$74.00.
D.$197.60.
The actual total manufacturing overhead cost incurred for the year was $2,202,600.
The total amount of overhead cost allocated to Product X during the year would be closest to:
A.$1,209,450.
B.$1,573,800.
C.$1,580,000.
D.$1,628,000.
The actual total manufacturing overhead cost incurred for the year was $2,202,600.
The credits to the Manufacturing Overhead control account during the year (prior to closing out the balance) would have totaled:
A.$2,202,600.
B.$2,218,050.
C.$2,233,500.
D.$2,249,700.
The actual total manufacturing overhead cost incurred for the year was $2,202,600.
The debits to the Manufacturing Overhead control account during the year (prior to closing out the balance) would have totaled:
A.$2,202,600.
B.$2,218,050.
C.$2,223,500.
D.$2,249,700.
The actual total manufacturing overhead cost incurred for the year was $2,202,600.
The manufacturing overhead for the year is underapplied or overapplied by:
A.($15,450).
B.$15,450.
C.$30,900.
D.($30,900).