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At the beginning of the year, manufacturing overhead for the year was estimated to be $802,125. At the end of the year, actua
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The correct option is B i.e 35,650 direct labor hours.

Estimated manufacturing overhead $802,125
Actual direct labor hours 36,270 hours
Actual manufacturing overhead $775,000
Manufacturing overhead over-applied $41,075
Total Manufacturing overhead applied (775,000+41,075) $816,075
Rate per direct labor hour (816,075 / 36,270) $22.5
Estimated direct labor hour (802,125 / 22.5) 35,650 hours
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