Fairfield company applies manufacturing overhead to products at a predetermined rate of $43 per direct labor hour. Its actual manufacturing costs for the most recent period are summarized here: Item Description Total Cost Direct materials Used on Jobs 101 and 102 $ 86,500 Indirect materials Used on multiple jobs 26,500 Hourly labor wages 750 hours @ $23 per hour 200 hours for Job 101 = $ 4,600 300 hours for Job 102 = 6,900 250 hours for Job 103 = 5,750 17,250 Factory supervision 3,300 Production engineer 7,300 Factory janitorial work 1,800 Selling, general, and administrative salaries 8,300 Other manufacturing overhead costs (factory rent, insurance, depreciation, Et cetera.) 6,800 Other selling, general, and administrative costs (office rent, insurance, depreciation, etc.) 5,300