Manufacturing overhead was estimated to be $618,000 for the year along with 20,600 direct labor hours. Actual manufacturing overhead was $598,430, and actual labor hours were 21,000. The predetermined manufacturing overhead rate per direct labor hour would be: Multiple Choice $30.00 $29.75 $29.05 $0.02 Manufacturing overhead was estimated to be $200,000 for the year along with 20,000 direct labor hours. Actual manufacturing overhead was $275,000 and actual labor hours were 21,700. The predetermined overhead rate per direct labor hour would be: Multiple Choice $1.09 $13.75 $10.00 $18.24. Manufacturing overhead was estimated to be $375,000 for the year along with 25,000 direct labor hours. Actual manufacturing overhead was $368,750 and actual labor hours were 26,000. The amount of manufacturing overhead applied to production would be: Multiple Choice $390,000 $375,000 $368,750 $383,500