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Actual manufacturing overhead for the year amounted to

Bakker Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $117,800 and 3,800 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $116,100 and actual direct labor-hours were 3,700.

The applied manufacturing overhead for the year was closest to:

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Accounting Basics: Actual manufacturing overhead for the year amounted to

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