Chapter 7 Job Costing 727. Company Rates Dixboro manufactures one product and accounts for costs using a job cost u ve o the following information from the books and records for the fiscal year ended May Total manufacturing cost during the year 6,500,000 based on actual direct mate- rial, labor, and applied manufacturing Manufacturing overhead was applied in process at 66.67 percent (two-thirds) of ect labor dollars. Applied manufacturing overhead for the year was 40 percent of the total manufacturing cost during year. Compute actual direct material used, actual direct labor, and applied manufacturing over- head. (Hint: The total of these costs is S16,500,000)