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Manufacturing overhead was estimated to be $325,000 for the year along with 25,000 direct labor hours. Actual manufacturing overhead was $468,750 and actual direct labor hours were 26,900. The amount of manufacturing overhead applied to production would be: Multiple Choice $468,750. $349,700. $214,000 $325,000 Manufacturing overhead was estimated to be $453,200 for the year along with 20,600 direct labor hours. Actual manufacturing overhead was $416,800, and actual labor hours were 21,000. The amount debited to the Manufacturing Overhead account would be: Multiple Choice $443,300 $416,800 $462,000 $453,200. Manufacturing overhead was estimated to be $451,000 for the year along with 20,500 direct labor hours. Actual manufacturing overhead was $421,900, and actual labor hours were 21,300. The amount credited to the Manufacturing Overhead account would be: Multiple Choice $468,600. $421,900. $451,000. $438,100