- Assuming the traditional method is used and machine hours are the CD: What is the absolute value of the true up require for MOH Melter Washer Direct Material 120 22 Direct Labour Hours 40 18 worked Direct Labour Wage 30 45 Actual Pounds of Copper Liters of paint Machine Hours 1200 2200 4500 600 2200 5400 MOH 200 220 240 Estimated Pounds of Copper Liters of paint Machine Hours 2300 4500 3300 3300 3400 3600 MOH 220 420 640 Select one: a. 12.5 b. 3756282 0.418.37 d. 660 x 1176:52 10 None of the above