Liu Company manufactures paint and applies manufacturing overhead costs to production at a predetermined rate of $20 per direct labor hour. The following data are obtained from the accounting records for last month: Direct materials $1,320,000 Direct labor (20,000 hours @ $31/hour) $ 620,000 Plant facility rent $ 140,000 Plant facility insurance $ 80,000 Other miscellaneous plant costs $ 20,000 Depreciation on machinery and equipment $ 180,000 Sales commissions $ 60,000 Administrative expenses $ 100,000 The amount of manufacturing overhead costs applied to all jobs last month total: The amount of manufacturing overhead costs applied to all jobs last month total: O $620,000 o $400,000 $1,240,000. $102,000