Mask-Up Davis has two manufacturing departments, and uses a plantwide predetermined overhead rate based on direct labor hours to apply manufacturing overhead to jobs. Mask-Up Davis started and completed two jobs in January - one for the youth softball program and one for youth baseball program. Using the table below, calculate the Manufacturing Overhead applied to the softball masks. Estimated Total Direct Labor Estimated Manufacturing Overhead Per Labor Hour Dept 1 200 $3 Dept 2 400 $4 Softball $1.200 $2,000 Baseball $1,000 $2,300 Direct Materials Direct Labor Costs Actual Labor Hours Used Dept 1 Dept 2 250 140 120 50 0 $1,430 0 $1,233.33 $2,590 $3,212.31