Heip Seve Lister Corporation is a manufacturer that uses job-order costing The company closes out any following data for the just completed year or underapplied overhead to Cost of Goods Sold at the end of the year The company hes suppled the Estimated total manufacturing overhead at the beginning of the year Estinated direct labor-hours at the beginning of the year 5624,000 39,800 dinect labor-hours Results of operations 36,000 direct labor-hours Actual direct labor hour Manufacturing Overhead Indirect labor cost 5131,000 5543,660 Other manufacturing overhead costs incurred The total amount of manufacturing overhead applied to production is Multiple Choice 674 000 $576.000 $1547000