20 Direct labor-hours Direct materials Direct labor cost 30 $876 $630 40 $385 $840 The estimated total manufacturing overhead for the Assembly Department is closest to: Multiple Choice $27,000 $55,200 $82,200 $47,700 20 Direct labor-hours Direct materials Direct labor cost 30 $876 $630 40 $385 $840 The estimated total manufacturing overhead for the Assembly Department is closest to: Multiple Choice $27,000 $55,200 $82,200 $47,700