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

A) $3,130,400.
B) $3,097,400.
C) $3,064,400.
D) $3,076,500.

Activity-Based Costing

A costing method that assigns costs to products or services based on the activities they require and the resources consumed by these activities.

Manufacturing Overhead Costs

Indirect costs associated with manufacturing, including costs related to running the factory that cannot be directly traced to specific units produced.

Expected Activity

Anticipated level of operations or production, based on forecasts or trends, which can influence budgeting and planning processes.