Question 13 (1 point) Summer Supplies calculates its predetermined overhead rate annually on the basis of direct labour hours. At the beginning of the year, it had the following estimated amounts: Estimated total manufacturing overhead: $180,000 Estimated total direct labour hours: 14,000 Estimated total machine hours: 8,000 The actual amounts for the year were: Total manufacturing overhead costs: $211,500 Total direct labour hours: 11,500 Total machine hours: 7,250