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Castform Microcircuit Manufacturing Inc uses direct labor cost (DL) for its overhead rate. The production data for the month of November is as follows: Estimated

Castform Microcircuit Manufacturing Inc uses direct labor cost (DL) for its overhead rate. The production data for the month of November is as follows:

Estimated MOH costs 575,000
Estimated allocation base ?
Predetermined overhead rate 100 per DL
Actual amount of allocation base ?
Actual manufacturing overhead 610,000
Applied manufacturing overhead 590,000
Over or (under) applied overhead ?

Castform's Estimated allocation base is ______________.

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