m #1 (Chapters 1 and 2) Bakker Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based Its predetermined overhead rate on total estimated overhead of $70,610 and 2.300 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to S72,360 and actual direct labor-hours were 2,200 The applied manufacturing overhead for the year was closest to: O $72.360 O $69,214 $70,752 O $67.540