Assume (1) estimated fixed manufacturing overhead for the coming period of $220,000. (2) estimated variable manufacturing overhead of $2.00 per direct labor hour, (3) actual manufacturing overhead for the period of $320.000. (4) octual direct labor-hours worked of 54,000 hours, and (5) estimated direct labor-hours to be worked in the coming period of 55.000 hours. The amount of overhesd applied to production during the period is closest to 3) Multiple Choice! $336,004 $325.926 $324.000 $330.000