+ January 2018 Estimated Total Direct Labor-Hours for 2018 Estimated Total Fixed Manufacturing Overhead for 2018 Estimated Variable Manufacturing Overhead Per Direct Labor-Hour in 2018 Direct Materials Direct Labor Cost Actual Labor-Hours Incurred 300 $16,000 $20 per Direct Labor-Hour Job A $22,500 $2,500 9 Job B $24,500 $4,000 13 3. Dreamworld's actual manufacturing overhead for the month was $1,300. Using the accountant's plantwide predetermined overhead rate of $85 per labor-hour, was Dreamworld's manufacturing overhead overapplied or underapplied for the period?