Totally Cool Manufacturing uses direct labor hours as its allocation base when applying overhead. Actual overhead cost was $750,000, actual Direct Labor cost was $240,000, and actual direct labor hours were 75,000. Estimated overhead for the period is $500,000, estimated direct labor cost is $650,000, and direct labor hours are 50,000. ob 1 Job 2 ob 3 Direct Materials $300 $350 $150 Direct Labor Cost $1500 $500 1300 Direct Labor Hours 40 10 Determine the OH allocation rate,then calculate the total manufacturing cost of Job 3 A) $5,310 B) $4,130 C) $1,670 D) $5,899