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Mell Corporation is a company that manufactures computers. Assume that Mell: ? allocates manufacturing overhead based on machine hours ? estimated 10,000 machine hours and $89,000 of manufacturing overhead costs . actually used 16,000 machine hours and incurred the following actual costs: . (Click the icon to view the costs.) What is Mell's actual manufacturing overhead cost? $206,000 $143,000 $71,000 $134,000