Company XYZ uses direct labor hours to allocate its manufacturing overhead. Manufacturing overhead was estimated to be $450,000 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: Select one: O a. None of the answers given O b. $409,091 O c. $506,000 O d. $495,000 O e. $450,000