Company XYZ uses direct labor hours to allocate its manufacturing overhead. Manufacturing overhead was estimated to be $490,000 for the year. Actual manufacturing overhead was $415,000 and actual labor hours were 22,000. The estimated direct labor hours for the year was 20,000. The amount of manufacturing overhead applied to production would be a. $539,000 b. $490,000 c. $528,000 d. None of the answers given e. $445,455