Moving to another question will save this response. Question 23 Question 28 3.4 points Before the year began Johnson Manufacturing estimated that manufacturing overhead for the year would be 5156,000 and that 12.000 direct labor hours would be worked. Actual results for year included the following Actual manufacturing overhead cost $175,000 Actual direct labor hours 15,000 The amount of manufacturing overhead allocated for the year based on direct labor hours would have been 5156,000 5195.000 $140.000 $175,000