Calculate and Use Overhead Rate Bagley Corporation expects to incur \($450,000\) of factory over- head and \($600,000\) of general and administrative costs next year. Direct labor costs at \($20\) per hour are expected to total \($200,000\). If factory overhead is to be applied per direct labor dollar, how much overhead will be applied to a job incurring \($1,000\) of direct labor?