QUESTION 22 Here are selected basic data for the Company: Estimated manufacturing overhead $253,500 Factory utilities $30,500 Estimated labor hours 35,000 Indirect labor $22,400 Actual direct labor hours 36,000 Sales commissions $54,600 Estimated direct labor cost $325,000 Factory rent $48,100 Actual direct labor cost $320,000 Factory property taxes $28,100 Factory depreciation $66,700 Indirect materials $33,300 If the company allocates overhead based on direct labor cost, what are the total actual manufacturing overhead costs? $283,700 $228,000 $229,100 $261,300