Actual manufacturing overhead cost Estimated manufacturing overhead cost Estimated direct labour cost Estimated direct labour hours Actual direct labour hours Estimated machine hours Actual machine hours SU sod By how much was manufacturing overhead overallocated or underallocated for the year it Babcox Manufacturing Les predetermined manufacturing and rate based on died abour hours O A $15.000 overallocated OB. $20,000 underallocated OC. 515,000 underallocated OD. $20,000 overallocated