If Ignatenko Company used direct labor hours as its manufacturing overhead application base, how much overhead was applied to jobs during the year? eTextbook and Media Attempts: 2 of 3 used (b) Using direct labor hours as the application base, was manufacturing overhead under-or overapplied for the year? By how much? Manufacturing overhead by $ Ignatenko Company estimates it will incur $2,400,000 in manufacturing overhead during the coming year. Additionally, it is estimated the company will operate at a level requiring 200,000 direct labor hours and 500,000 machine hours. At the end of the year, Ignatenko had worked 203,000 direct labor hours, used 450,000 machine hours, and incurred $2,510,000 in manufacturing overhead. (a) If Ignatenko Company used direct labor hours as its manufacturing overhead application base, how much overhead was applied to jobs during the year