At the beginning of 2016, the company expected to incur the following: Manufacturing overhead costs Direct labor costs Machine hours 880,000 1,480,000 80,000 hours At the end of 2016, the company had actually incurred: Direct labor cost Depreciation on manufacturing plant and equipment Property taxes on plant Sales salaries Delivery drivers' wages 1,190,000 550,000 31,850 26,000 Plant janitor's wages 17,000 Machine hours 66,000 hours