Direct materials used Direct labor incurred (7,200 hours) $195,900 $247,800 Actual manufacturing overhead incurred $280,100 Sawyer Company used a predetermined overhead rate using estimated overhead of $360,800 and 8.800 estimated direct labor hours. Assume the only inventory balance is an ending Finished Goods balance of $9,500. How much overhead was applied during the year? Multiple Choice O $280300 $242800 $360.000 $295,200