(Appendix 10A) Furtado Incorporated Makes a Single Product--A Cooling Coil

Multiple Choice

(Appendix 10A) Furtado Incorporated makes a single product--a cooling coil used in commercial refrigerators. The company has a standard cost system in which it applies overhead to this product based on the standard labor-hours allowed for the actual output of the period. Data concerning the most recent year appear below:

-The total amount of manufacturing overhead applied is closest to:

A) $201,600
B) $212,048
C) $190,874
D) $223,930