Manufacturing overhead was estimated to be $459,000 for the year along with 25,500 direct labor hours. Actual manufacturing overhead was $350,625 and actual labor hours were 27,800. The predetermined overhead rate per direct labor hour would be: Multiple Choice $18.24 $13.75 O $109. O $18.00 Manufacturing overhead was estimated to be $322,000 for the year along with 23,000 direct labor hours. Actual manufacturing overhead was $339,250 and actual labor hours were 25,500. The amount of manufacturing overhead applied to production would be: Multiple Choice O $339,250 $357,000 $376,125 O $322.000