Cosmos makes deep sea two-stage submersible pods for oceanic deep sea exploration and manufacturing overhead was estimated to be $448,800 for the year along with 20,400 direct labor hours. Actual manufacturing overhead was $409,020, and actual labor hours were 21,400. The amount of manufacturing overhead applied to production would be: Multiple Choice 0 $409,020. 0 $486,850. 0 $470,800. 0 $448,800