it the beginning of the current period, Weston Company estimated that annual manufacturing overhead costs would be $64,000. Estimated annual operating activity bases are: direct labor ost $54,400, direct labor hours 4,000 and machine hours 8,000 . The actual manufacturing overhead cost for the year was $65,140 and the actual direct labor cost for the year was $51,840. ctual direct labor hours totaled 3,900 and machine hours totaled 7,900. Westin applies manufacturing overhead based on direct labor hours. Determine the amount of manufacturing overhead applied