SUD Canfield Construction applies overhead to its projects at a rate of $82 per direct labor hour. Laborers are paid an average rate of $32 per hour. The Jefferson Apartments project was charged a total of $2,900,000 in direct materials and $620,000 in direct labor costs. Overhead applied to the Jefferson Apartments project amounted to: Multiple Choice $2.280,000. $19,375 O $1,588,750. $620,000. Prev 29 of 40 Next >