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Manufacturing overhead was estimated to be $535,600 for the year along with 20,600 direct labor hours. Actual manufacturing overhead was $415,100, and actual labor hours

Manufacturing overhead was estimated to be $535,600 for the year along with 20,600 direct labor hours. Actual manufacturing overhead was $415,100, and actual labor hours were 21,100. The amount debited to the Manufacturing Overhead account would be

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