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Manufacturing overhead was estimated to be $370,800 for the year along with 20,600 direct labor hours. Actual manufacturing overhead was $223,900, and actual labor hours

Manufacturing overhead was estimated to be $370,800 for the year along with 20,600 direct labor hours. Actual manufacturing overhead was $223,900, and actual labor hours were 21,800. The amount debited to the Manufacturing Overhead account would be:

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$223,900 $235,000 $392,400 $370,800

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