Questions 2 through 5 are based on the following information: ABC Co. uses job-costing and uses two manufacturing overhead accounts: MOH Control and MOH Allocated. ABC uses normal-costing and for 2021, ABC used direct-labor hours as its base for allocating manufacturing overhead. Additional information for 2021 is provided below: Machine-hours estimated at the beginning of the year Direct-labor hours estimated at the beginning of the year Machine-hours actually used Direct-labor hours actually used Number of jobs estimated at the beginning of the year Actual number of jobs Pre-determined manufacturing overhead rate 12,000 47,000 12,200 47,400 2,370 2,300 $4 per direct- labor hour Actual MOH costs incurred $190,000