14. The manufacturing overhead cost is $160,000 and the direct labor cost is $320,000 for 2018. The actual mfg. labor costs were $80,000 for Job A, $120,000 for Job B, and $160,000 for Job C. Manufacturing overhead is applied to jobs by basis of direct labor costs using an overhead rate. The actual overhead cost was $172,000 for the year. A. The amount of overhead assigned to Job C was? a. $80,000 b. $320,000 C. $160,000 d. $71,110 B. The amount of the manufacturing overhead variance during 2019 was? a. $8,000 over b. $12,000 over C. $12,000 under d. $8,000 under