Calculating overhead rates. Using the data below, calculate the amount of manufacturing overhead to be applied to Job 817 for 460 units, if

(a) the direct labor hours basis is used and

(b) the direct labor costs basis is used.

Estimated manufacturing overhead for the year $350,540 Estimated direct labor hours 412,400 hours Estimated direct labor costs $438,175 Job 817: direct labor hours used 1,450 hours Job 817: direct labor costs incurred $1,570