D Question 21 4 pts Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office Depreciation on factory equipment Factory supervisor salary Sales commissions Lubricants used in factory equipment Insurance costs for factory. Wages paid to factory maintenance workers Fabric used to upholster furniture, Freight - in (on raw materials). Costs of delivery to customers.. Wages paid to assembly - line workers Lumber used to build product Utilities in factory Utilities in sales office $9.400 16,800 50.800 23,800 3,400 21.400 115,200 10,300 3,600 9.900 115.100 82.900 54,500 26,700 Prime costs for Country Furniture Company totaled $93,200. $327.900 $211.900 Nadal Company is debating the use of direct labor cost or direct labor hours as the cost allocation base for allocating manufacturing overhead. The following information is available for the most recent year: Actual direct labor hours. Estimated direct labor hours. Actual manufacturing overhead costs... Estimated manufacturing overhead costs. Actual direct labor cost. Estimated direct labor cost. 233,000 250,600 $350.900 $400,600 $465,600 $500,400 If Nadal Company uses direct labor hours as the allocation base what would the allocated manufacturing overhead be for the year? (Round intermediary calculations to the nearest cent and the final answer to the nearest dollar. $400,600 $326,256 $372.800 $350.900