Actuat direct labot and manulacturing overhead costs for Smith Manulacturing were $130,000 and $314,000 respecthely. The estimased costs for the year were $140,000 of dircct labor and $335,000 in manutocturing overtsead. The over lunder opplied overhead for the yost was: $2929 indertopled. 32.220 verer weplet. 522920 undersopets $2292 eneracoled