3 Saved Help Save & Exit S MNO Corporation uses a job-order costing system with a predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total estimated direct labor-hours Total estimated fixed manufacturing overhead cost Estimated variable manufacturing overhead per direct labor-hour 50,000 $285,eee 3.80 Recently. Job P123 was completed with the following characteristics: Total actual direct labor-hours Direct materials Direct labor cost 20 710 5ee