The debits to the Manufacturing Overhead control account during the year (prior to closing out the balance) would have totalled:

A) $2,249,700.
B) $2,223,500.
C) $2,218,050.
D) $2,202,600.

Activity-Based Costing

A costing method that assigns overhead and indirect costs to related products and services based on their usage of the activities.

Manufacturing Overhead

All manufacturing costs other than direct materials and direct labor, including costs related to running a factory such as utilities, depreciation, and maintenance.

Direct Labour-Hours

The total hours worked directly on the production of goods or services.