L'Oreal Beauty computes its plantwide predetermined overhead rate annually on the basis of direct labor-hours. At the beginning of the year, it estimated that 10,000 direct labor-hours would be required for the period's estimated level of production. The company's actual manufacturing overhead cost for the year was $155,000 and its actual total direct labor was 17,000 hours. The company's estimated manufacturing overhead cost is $190,000. The company's total direct material and direct labor costs are $10,000 and $20,000, respectively. Compute the manufacturing overhead applied to jobs. $6,358,000$374,000$51,000$323,000