Brown Manufacturing Company uses a predetermined overhead rate based on direct labour hours to apply manufacturing overhead to jobs. Last year, the company worked 55,000 actual direct labour hours and incurred $335.000 of actual manufacturing overhead cost. The Company had estimated that it would work 57000 direct labour hours during the year and incur $342.000 of manufacturing overhead cast. The company's manufacturing overhead cost applied for the year was: Multiple Choice $330.000 $335.000 $147182 $342.000