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Kell corporation manufactures computers what is kells

Question - Kell Corporation manufactures computers. Assume that Kell:

allocates manufacturing overhead based on machine hours
estimated 12,000 machine hours and $ 86,000 of manufacturing overhead costs
actually used 13,000 machine hours and incurred the following actual costs

What is Kell's actual manufacturing overhead cost?

A.$ 83,000

B.$ 215,000

C.$ 143,000

D.$ 155,000

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