Problem $7\mathrm{.}50($Algo$)$ Estimate Direct Labor Costs from Overhead Data $($LO $7-2)$

Kenmore Fabrication estimated that direct labor cost for the year would be $$645,600.$ The company also estimated that fixed

overhead would be $$484,200$ and varlable overhead would be $35$ percent of direct labor cost. Kenmore applies its overhead on the

basis of direct labor cost. Durling the year, all fixed overhead costs were exactly as planned $($$$484,200)$ and varlable overhead was also

incurred as expected. There was $$31,050$ in underapplied overhead.

Required:

How much did Kenmore spend on direct labor cost during the perlod?

Actual direct labor cost