Namer Company uses DL hours in its predetermined OH rate. At the beginning of the year, the total estimated or budgeted DL hours was 3,800 and the estimated or budgeted manufacturing OH was $172,140. At the end of the year, actual DL hours for the year were 3,880 hours, and the actual manufacturing OH for the year was $171,000. The applied OH for the year was closest to: O $174,600 $175,764 O $179,450 $170,992