Mutale Chace 1 Baka Corporation applies manufacturing overhead on the basis of direct labor hours. At the beginning of the most recent year, the company based its predetermined overhead rate on estimated overhead of $243.300 and 8.300 estimated direct labor hours. Actual manufacturing overhead for the year amounted to $244,400 and actual direct labor hours were 5.800 The applied manufacturing overhead for the year was closest to (Round your intermediate calculations to 2 decimal places) 2 O O $244,412 $290774