Company X determines allocated manufacturing overhead using labor hours as their cost driver. Below is data for its most recent year of operations. The estimates of the manufacturing overhead and of labor hours were made at the beginning of the year. Estimated Labor Hours 50,000 Estimated Manufacturing Overhead $400,000 Actual Labor Hours 60,000 Actual Manufacturing Overhead $500,000 Based on the information above, overhead would be [Select] v by [Select]