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Manufacturing overhead was estimated to be $444,400 for the year along with an estimated 20,200 direct labor hours. Actual manufacturing overhead was $423,700, and actual

Manufacturing overhead was estimated to be $444,400 for the year along with an estimated 20,200 direct labor hours. Actual manufacturing overhead was $423,700, and actual labor hours were 21,100. The amount debited to the Manufacturing Overhead account would be:

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