Freeman Foundry uses a predetermined manufacturing overhead rate to allocate overhead to individual jobs based on the machine hours required. At the beginning of the year, the company expected to incur the following: manufacturing overhead cost. . . . . . . .$650,000 Direct labour cost. . . . . . . . . . . . . . . . . .1,500,000 Machine hours. . . . . . . . . . . . . . . . . . . .81,250 At the end of the year, the company had actually incurred the following: Direct labour cost