Can you solve this general accounting problem with appropriate steps and explanations?

Titan Engineering Co. uses a predetermined overhead rate based on direct labor cost to apply manufacturing overhead to jobs. For the year ended December 31, Titan's estimated manufacturing overhead was $600,000, based on an estimated volume of 30,000 direct labor hours, at a direct labor rate of $8.00 per hour. Actual manufacturing overhead amounted to $650,000, with an actual direct labor cost of $240,000. For the year, manufacturing overhead was