Mola Coffee Co. estimates that annual manufacturing overhead costs will be $450,000. Estimated annual operating activity bases are: direct labor cost $320,000, direct labor hours 25,000 and machine hours 66,000. The actual manufacturing overhead cost for the year was $485,000 and the actual direct labor cost for the year was $280,000. Actual direct labor hours totaled 23,800 and machine hours totaled 67,200. Mola Coffee Co applies overhead based on direct labor hours.

Determine the amount of manufacturing overhead applied.

Select one:

a. $483,140

b. $424,800

c. $428,400

d. $483,410