Overhead was estimated to be $200,000 for the year along with 20,000 direct labour hours. Actual overhead was $215,000, actual labour hours were 21,000. The predetermined overhead rate would be Overhead was estimated to be $200,000 for the year along with 20,000 direct labor hours. Actual overhead was $215,000, actual labor hours were 21,000. The amount of overhead applied to production would be Overhead was estimated to be $200,000 for the year along with 20,000 direct labor hours. Actual overhead was $215,000, actual labor hours were 21,000. The amount debited to the manufacturing overhead account would be Overhead w as estimated to be $200,000 for the year along with 20,000 direct labor hours. Actual overhead was $215,000, actual labor hours were 21,000, live amount credited to the manufacturing overhead account would be