5:56 O Notes May 9, 2020 at 5:56 PM Direct labor 60,000 hours, Production 45,000 units. The company uses normal costing (nori determines the overhead rate based on the number of hours of direct labor. Dur XYZ used 40,000 hours of direct labor and incurred indirect manufacturing costs of $ 210,0 result of the allocation of indirect costs, this will result in them being: Select one: to. cannot be determined b. Right C. over-allocated d. sub-assigned