Question 21 of 41 View Policies Current Attempt in Progress -/3 Concord Company budgets variable manufacturing overhead at 50% of its direct labour costs. The company estimates that 19000 direct labour hours will be used at an average rate of $11.30 per hour. Concord's fixed manufacturing overhead costs are budgeted at $91000 for the year. The company's budgeted manufacturing overhead for the year is O $107350. $305700. $198350. O $214700.