Manufacturing overhead costs . . . . $ Direct labor cost.... Machine hours.... 640,000 $ 1,700,000 80,000 At the end of the year, the company had actually incurred the following: Direct labor cost.... $ 1,180,000 Depreciation on manufacturing plant and equipment $ 475,000 Property taxes on plant Sales salaries. . . . Delivery drivers' wages. Plant janitors' wages. Machine hours.... $ 18,000 $ 27,000 EA 16,500 EA 9,000 56,500 hours