QUESTION 20 [The following information applies to the questions displayed below.] Tarnish Industries produces miniature models of farm equipment. These collectibles are in great demand. It takes two operations, molding and finishing, to complete the miniatures. Next year's expected activities are shown in the following table: Molding Finishing Direct labor hours 75,000DLH 160,500DLH Machine hours 98,000MH 81,500MH Tarnish Industries uses departmental overhead rates and is planning on a $2 per direct labor hour overhead rate for the molding department. Compute the estimated manufacturing overhead cost for the molding department given the information shown in the table. O $196,000 O $150,000 O $321,000 O $225,000 a O $471,000 QUESTION 21