Jones Manufacturing Company makes two products. The company's budget includes $504,400 of overhead. In the past, the company allocated overhead based on estimated total direct labor hours of 19.400.Jones recently implemented an activity-based costing system and had determined that overhead can be broken into three overhead pook processed purchase orders, machine stups, and good shipped. The following is a summary of company information Orders processed Machine stos Sheng Estimated Cost Estimated Activities $53.280 4520 orders 11.500 450 machine hours 33.234 57300 shipments $108,014 Calculate the so u nd on to direct hours The company's owerheads per direct bor hour