eiereices Mllings Review View Styles Sty 3. The Chesney Company uses job-order costing and a predetermined overhead rate based on direct labour dollars. In 2017, the company incurred $489,000 of actual manufacturing overhead costs. Their manufacturing overhead control account at the end of the year indicated that they had junder-applied manufacturing overhead costs by $19,000. If the predetermined overhead rate was 80% of direct labour dollars, then direct labour costs for the year totaled a. $587,500. b. $635,000. c. $611,250. d. $581,560 e. None of the above. luinning Work in Precess Inventory consisted of 20,000 units that