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Manufacturing overhead was estimated to be $629,300 for the year along with 20,300 direct labor hours. Actual manufacturing overhead was $569,415, and actual labor hours were 21,600. The amount of manufacturing overhead applied to production would be Multiple Choice $669.600. 5629 300 $599,400 $569,415 Manufacturing overhead was estimated to be $420,000 for the year along with 20,000 direct labor hours. Actual manufacturing overhead was $445,000, and actual labor hours were 21,000. The predetermined manufacturing overhead rate per direct labor hour would be Multiple Choice S0.06 $21.25 $21.00 $20.05