The estimated total manufacturing overhead is closest to:

A) $272,000
B) $160,000
C) $432,000
D) $160,003

The total manufacturing overhead is the sum of all indirect costs, which includes indirect materials, indirect labor, and other overhead costs. Based on the information provided, indirect materials are $96,000, indirect labor is $104,000, and other overhead costs are $232,000. Therefore, the estimated total manufacturing overhead is $96,000 + $104,000 + $232,000 = $432,000.

Estimated total manufacturing overhead cost = Estimated total fixed manufacturing overhead cost + (Estimated variable overhead cost per unit of the allocation base × Estimated total amount of the allocation base)= $160,000 + ($3.40 per direct labor-hour × 80,000 direct labor-hours)= $160,000 + $272,000 = $432,000