Answer: $â€464,120‬
Explanation:
Find the predetermined overhead rate:
= Estimated fixed manufacturing overhead / estimated machine hours
= 492,000/30,000
= $16.40
The actual machine hours for the period was 28,300 hours.
Manufacturing overhead applied would be:
= Predetermined rate * actual machine hours
= 16.4 * 28,300
= $â€464,120‬