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Manufacturing overhead was estimated to be $355,300 for the year along with an estimated 20,900 direct labor hours. Actual manufacturing overhead was $216,400, and actual

Manufacturing overhead was estimated to be $355,300 for the year along with an estimated 20,900 direct labor hours. Actual manufacturing overhead was $216,400, and actual labor hours were 21,500. The amount credited to the Manufacturing Overhead account would be:

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