SA Sunshine Corp us a predetermined overhead rate of $18 per direct labor hour, which is based on estimated total manufacturing cost of $457,200 and an estimated activity level of 25.400 direct labor hours Sunshine actually incurred $447,800 of manufacturing overhead and 24.000 direct labor hours. The amount of over or under applied manufacturing overhead for the period was 50,400 under oplied 6. 515.800 under-applied c. $400 over-applied 0.515.800 over-wpplied