Southern Rim estimates its manufacturing overhead to be $495,000 and its direct labor costs to be $900.000. the first 3 jobs that southern rim worked on had actual direct labor costs of $20,000 for job 301, $30,000 for job 302, and $40,000 for job 303. For the year actual manufacturing overhead was $479,000 and total direct labor cost was $850,000. manufacturing overhead is applied to jobs on the basis of direct labor costs using predetermined rates. Can you please show me how to calculate actual manufacturing overhead costs to get the over applied or under applied manufacturing overhead?