Question 4 (4 points) Franchesca has applied overhead of $82,000 and actual overhead of $78,900 for the month of November. She applies overhead based on direct labor hours, and that amounts to 10,000 hours for the month of November. The overhead for the year was estimated to be $1,189,000. How many direct labor hours were estimated for the year? 145,000 158,000 130,000 176,000 Question 5 (4 points) A costing system that first assigns costs to activities and then to products is activity-based management. job-order costing. volume based costing. activity-based costing. The cost of direct labor is assigned to a job using a source document known as a time ticket materials requisition form schedule of cost of goods manufactured sales receipt