New Age Electronics manufactures surround sound systems and allocates overhead costs using direct-labor hours. They pay their assembly line workers $15 per hour. Unadjusted Cost of Goods Sold for the year was $598,500. Estimated accounting information for the year is as follows: Actual accounting information incurred for the year was as follows: What actual amount of overhead costs were incurred? $180,000 $145,000 $175,000 $170,000