d predetermined manufacturing overhead rate. QUESTION7 Before the year began, Mitchell Manufacturing estimated that manufacturing overhead for the year would be $175,500 and that 13,000 direct labor hours would be worked. Actual results for the year included the following $184,000 Actual manufacturing overhead cost 14,500 Actual direct labor hours The amount of manufacturing overhead allocated for the year based on direct labor hours would have been O a.$179,750 O b.$195,750 O 5175,500 O d.5184,000 QUESTION 8