THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 3 THROUGH 6. Gibson Manufacturing is a small textile manufacturer using machine-hours as the single indirect-cost rate to allocate manufacturing overhead costs to the various jobs contracted during the year. The following estimates are provided for the coming year for the company and the Winfield High School band jacket job. Direct labor Manufacturing Overhead Costs Machi ours S40,ooo s 10,ooo S30,ooo 100,000 mh Sl,ooo S200 900