Verizox Company uses a job order cost system with manufacturing overhead applied to products based on direct labor hours. At t beginning of the most recent year, the company estimated its manufacturing overhead cost at $$175,680.$ Estimated direct labor co was $$444,690$ for $18,300$ hours.

Actual costs for the most recent month are summarized here:

$\backslash$table$[[$Item Description,Total cost$],[$Direct labor $(1,500$ hours$),$$$44,470$