Answer:
$195,509
Step-by-step explanation:
The computation of the applied manufacturing overhead is shown below:
But before that the predetermined overhead rate is
= Estimated manufacturing overhead ÷ estimated machine hours
= $202,600 ÷ 2,000
= $101.30
Now the applied overhead is
= Actual machine hours × predetermined overhead rate
= 1,930 × $101.30
= $195,509