Mela Company Mela Company sses a job order costing approach. Direct labor hours are used as the allocation base for overhead costs. At the beginning of the year, it was estimated that the company would use 468,000 direct labor hours. It was estimated that the corporation would incur $7,581,600 of manufacturing overhead costs. The company ended up using 452,000 direct labor hours during the year. The actual manufacturing overhead costs incurred during the year were $6,984,000. The company reported the following cost information for job \#R182: 3) What is the total manufacturing overhead cost applied across the year? 4) Is overhead overapplied or underapplied for the year? And by how much