Current Attempt in Progress

At the beginning of the year, managers at Sheridan Industries estimated $$441600$ in manufacturing overhead, $18400$ direct labor hours and $48500$ machine hours. Actual manufacturing costs at the end of the year were $$421000$ in manufacturing overhead. During the year, $21900$ direct labor hours and $47500$ machine hours were incurred. If overhead is applied based on direct labor hours, how much overhead was applied during the year?

$$442900$

$$421000$

$$353717$

$$525600$