QUESTION 10

1. Collins Company uses a job costing system and allocates overhead using an estimated overhead allocation rate based on direct labour hours. Information for 2019 is as follows:

   	Estimated	Actual
   Manufacturing overhead	$175,000	$165,000
   Direct labour hours	50,000	60,000

   The overhead allocated to Work in Process during 2019 before the year-end adjustment was:

   	A.	$165,000
   	B.	$199,800
   	C.	$166,500
   	D.	$210,000