saved out of 1.0 love flag Atto, nv applies manufacturing overhead to WIP using a predetermined overhead rate based on direct labor hours. Atto has provided the following information for the third quarter. Budgeted Manufacturing Overhead: $410,280 Budgeted direct labor hours: 11,705 Manufacturing Overhead Incurred: $437,947 Actual direct labor hours: 12,255 How much manufacturing overhead did Atto debit to WIP? Answer. 429558.42