The table below is LEGO's information of the prior year:

Actual direct materials

Actual direct labor $(7,300$ hours$)$

$$197,600$

$$253,700$

$$275,200$

$$348,500$

$8,500$

Actual manufacturing overhead

Estimated manufacturing overhead

Estimated direct labor hours

$8,500$

Compute the total manufacturing overhead costs that LEGO should apply to production?

Multiple Choice

$$253,700$

$$348,500$

$$299,300$