Company XYZ uses direct labor hours to allocate its manufacturing overhead. Manufacturing overhead was estimated to be $410,000 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: a. $372,727 b. $410,000 O c. None of the answers given d. $462,000 e. $451,000 Which of the following types of firms would most likely use job order costing? Select one: a. Khalifa Al Hinai Law & Attorneys b. Biscuit Nabeel Company c. Oman Cement Company d. Ali Shahani Chip Oman Company