Sales $2,152,500 100%
Direct Labor Expense 271,250
Direct Materials Expense 458,000
Manufacturing overhead
Machine-related expenses $336,000
Setup labor 40,000
Receiving and production control 180,000
Engineering 100,000
Packaging and shipping 150,000
Total Manufacturing Overhead 806,000
Gross Margin $617,250 29%
General, Selling & Admin. Expense 559,650
Operating Income (pre-tax) $ 57,600 3%

What is the Applied Mfg OH?
What is the Total Mfg OH?
What is the Difference?

Where the Mfg OH (@300% DL)

What do you want to know? Try working through the problem then ask the questions

I need to know the Applied Mfg OH?
here is my solution for the questions :

300%*271,250=813,750

813,750-806,000=7,750

is this right ?

It's what I would expect