Mansfield Corporation estimates its manufacturing overhead costs to be $160,000 and its direct labor costs to be $320,000 for 2019. The actual manufacturing labor costs were $80,000 for job 1, $120,000 for job 2 and $190,000 for job 3 during 2019. Manufacturing overhead is applied to jobs on the basis of direct labor costs using a predetermined overhead rate. The actual manufacturing overhead cost for the year was $172,000. 6. The amount of overhead assigned to Job 3 during 2007 was: a. $160000 b. $60,000 c. $95,000 d. $190,000