The New Order company uses a predetermined overhead rate based on direct labour costs to apply manufacturing overhead to jobs. For the year ended May 31st, New Orders estimated manufacturing overhead was 950,000, based on an estimated volume of 50,000 direct labour hours, at a direct labour rate of 9.50 per hour. Actual manufacturing overhead amounted to 925,000, with actual direct labour cost of 450,000. For the year, manufacturing overhead was