Equinox Fabrication Plant suffered a fire incident in August, and most of the records to teyzen troyed. The following accounting data for the year were recovered. $103.520 total manufacturing overhead estimated at the beginning of the year Total direct labor costs estimated at the beginning of the year $185.000 Total direct labor hours estimated at the beginning of 3500 direct labor hours the year $99.570 $150.000 2950 director Actual manufacturing overhead costs for the year Actual direct labor costs for the year Actual direct labor hours for the year The company bases its manufacturing overhead allocation on the number of direct terra predetermined overhead allocation rate for the year? (Round your answertes $29.58 $35.09 $62.71 O $1.86