53-7 (similar to) Callahan Pools manufactures swimming pool equipment. Callahan has estimated the following manufacturing overhead rates using different independent situations: (Click the icon to view the rates.) Determine the total manufacturing overhead allocated to Callahan's manufacturing jobs in the following independent situations. 1. Assume that the company actually used 19,250 direct labor hours. 2. Assume that the company actually incurred $1,022,500 of direct labor cost. 3. Assume that the company actually ran the machines 14,350 hours. 4. Briefly explain what you have learned about the total manufacturing overhead allocated to production. i X Data Table Estimated quantity Predetermined Estimated manufacturing overhead costs $ 1,200,000 of allocation base overhead rate Direct labor hours 18,750 $64.00 per DL hour Direct labor dollars $ 1,200,000 1,000,000 120% of DL cost Machine hours 1,200,000 15,000 $80.00 per MH