Manufacturing overhead costs..... $ 570,000 Direct labor cost Machine hours $ 1,550,000 71,250 At the end of the year, the company had actually incurred the following: Direct labor cost ..... $ 1,210,000 Depreciation on manufacturing plant and equipment....$ 465,000 Property taxes on plant .$ 19,000 Sales salaries .... $ 26,500 Delivery drivers' wages . $ 14,500 Plant janitors' wages Machine hours $ 9,500 56,000 hours