5 Do It! Review 2-5 CALCURATOR PRINTER VERSION BACK NEXT For Eckstein Company, the predetermined overhead rate is 127% of direct labor cost. During the month, Eckstein incurred $108,000 of factory labor costs, of which $87,200 is direct labor and $20,800 is indirect labor. Actual overhead incurred was $115,044. Compute the amount of manufacturing overhead applied during the month.