Verizox Company uses a job order cost system with manufacturing overhead applied to products based on direct labor hours. At the beginning of the most recent year, the company estimated its manufacturing overhead cost at $$172,800.$ Estimated direct labor cost was $$437,400$ for $18,000$ hours.

Actual costs for the most recent month are summarized here:

$\backslash$table$[[$Item Description,Total Cost$],[$Direct labor $(1,500$ hours$),$$$43,741$