Complete Construction B’s Part 1 of Form 941 for the third quarter.

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Chapter 8, Problem 3PB

To determine

Complete Construction B’s Part 1 of Form 941 for the third quarter.

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Bentley Industries applies manufacturing overhead on the basis of direct labor hours. At the beginning of the most recent year, the company based its predetermined overhead rate on a total estimated overhead of $127,500 and 5,100 estimated direct labor hours. Actual manufacturing overhead for the year amounted to $131,200 and actual direct labor hours were 4,800. The applied manufacturing overhead for the year was closest to __.

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