Sunshine Corp uses a predetermined overhead tate 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 tabor hours Sunshine actually incurred $473,000 of manufacturing overhead and 26,000 direct bor hours. The amount of over or under-applied manufacturing overhead for the period was $5.000 under-applied 55.000 ovet applied OC 515.000 over-applied $15.000 under oplied OD