Kit Company had the following information for the year: Kit Company used a predetermined ovethead rate of $37 per direct labot hour for the year and estimated that direct labor hours would total 6.160 hours. Assume the only inventory balance is an ending Work in Process balance of $17 ioo. How much ovethead was apptied duting the year? Manufacturing overhesd was estimated to be $466,900 for the year slong with an estmated 20,300 direct labor hours. Actual manufacturing oreshead Was $447,615, and actubl labor hours were 21,300. The predetermined manufacturing overhead rate per direct labor hour would be