Jackson Company had the following information for the year: Direct materials used 297,700 9.200 hours) Actual manufacturing averhead incurred $352,600 Jackson Company used a predetermined overhead rate using estimated overhead of $378,400 and 8,600 estimated direct labor hours. Assume the only inventory balance is an ending Finished Goods balance of $19,500. How much overhead was applied during the year? O $378,400 O $404,800 O $352,600 O $251,300 O O O O