Question: Before the year began, Murphy Manufacturing estimated that manufacturing overhead for the year would be $176,000 and that 13, 700 direct labor hours would be worked. Actual results for the year included the following:
Actual manufacturing overhead cost $184, 100
Actual direct labor hours 15, 100
The amount of manufacturing overhead allocated for the year based on direct labor hours would have been _____. (Round intermediary calculations to the nearest cent.)