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Manufacturing overhead was estimated to be $453,200 for the year along with 20,600 direct labor hours. Actual manufacturing overhead was $422,800, and actual labor hours

Manufacturing overhead was estimated to be $453,200 for the year along with 20,600 direct labor hours. Actual manufacturing overhead was $422,800, and actual labor hours were 21,000. The amount debited to the Manufacturing Overhead account would be:

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