Overhead was estimated to be $316,200 for the year along with 20,400 direct labor hours. Actual overhead was $231,600, and actual direct labor hours were 20,700. The amount debited to the manufacturing overhead account would be:

Overhead was estimated to be $316,200 for the year along with 20,400 direct labor hours Actual overhead was $231 600, and actual direct labor hours were 20700. The amaunt debited to the manufacturing overhead account would O $214,200 O $316.200 O s320850 O $231600