During the year only one job. Job #265 was started and completed $50.700 of direct materials were requisionered for Job $265 and $35.500 of direct labor cost was incurred on job $265. The menutacturing coeted cost thier b based on direct labor costs. Estimated overhead costs for the year were $46,800. Estristed direct labor costs for the year were $36.000. Total actual manufacturing overhead costs amounted to $41.300 at year-end. Applied manufacturing overhead totaled? O $60.840 O $46.150 O $41.300 O $4.850