Echo Corporation Uses a Job-Order Costing System and Applies Overhead

Multiple Choice

Echo Corporation uses a job-order costing system and applies overhead to jobs using a predetermined overhead rate. During the year the company's Finished Goods inventory account was debited for $360,000 and credited for $338,800. The ending balance in the Finished Goods inventory account was $36,600. At the end of the year, manufacturing overhead was overapplied by $15,900. If the applied manufacturing overhead was $169,300, the actual manufacturing overhead cost for the year was:

A) $168,800
B) $153,400
C) $190,000
D) $185,200