48. The Chesney Company uses job-order costing and a predetermined overhead rate based on direct labor dollars. For 2013 the company incurred $489,000 of actual manufacturing overhead costs. Their manufacturing overhead control account at the end of the year indicated that they had under- applied manufacturing overhead costs by $19,000. If the predetermined overhead rate was 80% of ct labor dollars, then direct labor costs for the year totaled: A. $587,500 $635,000 C. $611,250 D. $581,560 LO4-Self test-A