Fanning Company and Finch Company both apply overhead to the Work in Process Inventory account using direct labor hours. The following information is available for both companies for the year.

$\backslash$table$[[,\backslash$table$[[$Fanning$],[$Company$]],\backslash$table$[[$Finch$],[$Company$]]],[$Actual manufacturing overhead,$$145,750,$$$261,600$