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Cole Company - company estimates that annual ufacturing overhead cost will be $600,000. Estimated annual operating ctivity bases are: direct 460,006, direct labor hours 40.000 labor cos machine hours 800oo. The actual manufacturing over head cost for the year was $601,000 and the actual direct labor cost for the year was $456,000. Actual labor hour totaled 39.800 and machine hours totaled 79,000. cole applies Overhead based on direct labor hours. Compute the predetermined overhead rate and determine the amount of manufacturing overhead applied. Determine if overhead is over or underappied and the amount Over head & per direct labor hour Manufacturing overhead & * Fill in blue blanks * over apped ? Underappled . or Overappled under appled