TB MC Qu. 3-91 (Static) Dukes Corporation used a predetermined overhead ... Dukes Corporation used a predetermined overhead rate this year of $2 per direct labor-hour, based on an estimate of 20,000 direct labor-hours to be worked during the year. Actual costs and activity during the year were: Actual manufacturing overhead cost incurred $ 38, 090 Actual direct labor-hours worked 18, 500 The overapplied or underapplied manufacturing for the year was: Multiple Choice O $1,000 underapplied O $1,000 overapplied O $3,000 underapplied O $3,000 overapplied