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Crawford GmbH budgeted manufacturing overhead of $431,214 at a level of 9,457 direct labor hours. The actual results at the end of Q2 showed 13,513

Crawford GmbH budgeted manufacturing overhead of $431,214 at a level of 9,457 direct labor hours. The actual results at the end of Q2 showed 13,513 direct labor hours and total manufacturing overhead charges of $312,099. Based on this data, how much manufacturing overhead did Crawford apply in Q2?

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