2 Problem 3 13 14 Actual Manufacturing overhead 7,486,970 35 Estimated manufacturing overhead 7,524,110 36 37 Actual direct labor hours 79,910 38 Estimated direct labor hours 80,300 39 40 A. Compute the manufacturing overhead rate. 41 B. Compute manufacturing overhead applied. 42 C. Please state: 43 1) If the amount posted was over- or under-applied for manufacturing overhead 44 2) State the dollar amount over- or under-applied 45 46