Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour Recently, Job P513 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost The estimated total manufacturing overhead is closest to: O $475,000 O $285,000 O $190,000 O $285,004 10 20 $710 $500 50,000 $285,000 $3.80