The following data relates to Spurrier Company's estimated amounts for next year. Estimated : Manufacturing overhead costs Direct labor hours Machine hours Department 1 $1,100, eee 540,000 DLH 90,000 MH Department 2 $3,300,000 790,000 DLH 24, eee MH The following data relates to Spurrier Company's estimated amounts for next year. Estimated : Manufacturing overhead costs Direct labor hours Machine hours Department 1 $1,100, eee 540,000 DLH 90,000 MH Department 2 $3,300,000 790,000 DLH 24, eee MH