Question 25 Here are selected basic data for Stehli Company: Estimated manufacturing overhead Estimated labor hours Actual direct labor hours Estimated direct labor cost Actual direct labor cost Factory depreciation $253,500 35,000 36,000 $325,000 $320,000 $66,000 Factory utilities indirect labor Sales commissions Factory rent Factory property taxes Indirect materials $30, 200) $22400 $53,700 $47,700 $28,100 $33,000 If the company allocates overhead based on direct labor cost, what are the total actual manufacturing overhead costs? $258,700 $281.100 $172.000 $227,400