QUESTION 3 Winter Company incurred direct materials costs of $500,000 during the year. Manufacturing overhead applied was $90,000 and is applied at the rate of 50% of direct labour costs. Winter Company's total manufacturing costs for the year were $740,000 $410.000 $590,000 O $770,000 QUESTION 4 At the beginning of the year, Monroe Company estimates annual overhead costs to be $900,000 and that 300,000 machine hours will be operated. Using machine hours as a base, the amount of overhead applied during the year if actual machine hours for the year was 315,000 hours is $157,500. $857.143. $945,000 $630,000