Manufacturing overhead was estimated to be $360,000 for the year along with 24,000 direct labor hours. Actual manufacturing overhead was $282.000 and actual labor hours were 25.700. The amount of manufacturing overhead applied to production would be Muscle Choice 5301975 $385.500 $360,000 5282.000 Manufacturing overhead was estimated to be $286,000 for the year along with 22.000 direct labor hours. Actual manufacturing overhead was $112.500 and actual direct labor hours were 23.200. The amount of manufacturing overhead applied to production would be Multiple Choice $214,900 $412.500 5301500 $286.000