014, Learer Company's manager estimated next year's total direct labor cost assuming 50 20 per hour. The manager In December 2 persons working an average of 2,500 hours each at an average wage rate of $ also estimated the following manufacturing overhead costs for year 2015. Indirect labor Factory supervision Rent on factory building Factory utilities Factory insurance expired Depreciation-Factory equipment Repairs expense-Factory equipment Factory supplies used Miscellaneous production costs 333,200 128,000 154,000 102,000 82,000 494,000 74,000 82,800 50,000 Total estimated overhead costs $1,500,000 At the end of 2015, records show the company incurred $1,600,000 of actual overhead costs. It completed and sold five jobs with the following direct labor costs: Job 201, $618,000; Job 202, $577,000, Job 203, $312.000; Job 204, $730,000, and Job 205, $328,000. In addition, Job 206 is in process at the end of 2015 and had been charged $31,000 for direct labor. No jobs were in process at the end of 2014. The company's predetermined overhead rate is based on direct labor cost