tpx overhead applied to products based on drect labor hours Al the beginning of the most recent year, the company estmated s Verizox Company uses a job order cost system with m manufacturing overhead cost at $176,700 Estimated direct labor cost was $448.400 for 19,000 nours Actual costs for the most recent month are summarized here Total Cost 544 841 2.490 3,360 Indirect materials Factory rent 4.770 5 720 1 290 1.720 Factory depreciation Factory salaries 5,360