Direct materials used	$ 197,600
Direct labor incurred (7,300 hours)	253,700
Actual manufacturing overhead incurred	275,200
Estimated manufacturing overhead	348,500
Estimated direct labor hours	8,500

The company uses direct labor hours as the allocation base. How much overhead was applied during the year?

Multiple Choice

$348,500

$275,200

$299,300

$253,700