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Manufacturing overhead was estimated to be $451,000 for the year along with 20,500 direct labor hours....

Manufacturing overhead was estimated to be $451,000 for the year along with 20,500 direct labor hours. Actual manufacturing overhead was $421,900, and actual labor hours were 21,300. The amount debited to the Manufacturing Overhead account would be $421,900 $438,100 $451,000 $468,600

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B. $421,900

Actual manufacturing overhead costs are debited to the Manufacturing Overhead account.

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