Forsyth Company uses estimated direct labor hours of 150,000 and estimated manufacturing overhead costs of $337,500 in establishing its 2012 predetermined manufacturing overhead rate. Actual results showed: Actual manufacturing overhead $346,500 Allocated manufacturing overhead $343,800 The number of direct labor hours worked during the period was: Davie Company used estimated direct labor hours of 180,000 and estimated manufacturing overhead costs of $990,000 in establishing its 2012 predetermined manufacturing overhead rate. Actual results showed: Actual manufacturing overhead $950,000 allocated manufacturing overhead $962,500