On January 1, 52 Corp. estimated its total overhead for the upcoming year to be $300,000 and its total machine hours to be 15,000 IVnenuages Ctual machine hours for the year were 25,067. The company uses job-order costing with machine hours as the allocation base. At the end of the year, the 1. ...... racrin hooks reveal following actual results: Advertising Expense $5,400 Direct Labor $80,800 Purchases of Raw Materials $40,100 Rent, Factory Building $70,800 Indirect Labor $79,800 Sales Commissions $9,300 Utilities, Factory $15,700 Maintenance, Factory Equipment $14,400 CEO Salary $5,700 Depreciation, Factory Equipment $18,200 A) $