Crch Corporation uses direct labor hours in s predetermined overhead rate. At the begening of the year the estimated drect bor hours were 22.120 e $575,120 At the end of the year, actual drect labor-hours for the year were 22.500 hours and the actual manufacturing overhead for the y intermediate calculations.) was $57520 Mumple Choos $570 underappled $520 under pled $520 overapped $570 overapped Ded