year was Lakeside, Inc. estimated manufacturing overhead costs for the year at $370,000, based on 180,000 estimated direct labor hours. Actual direct labor hours for the year totaled 191,000. The manufacturing overhead account contains debit entries totaling S391,000. The Manufacturing Overhead for the (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) 542,309 underallocated 52460 underallocated $2460 overallocated 542,309 overallocated