Selected cost data for Books Co$,$ who apply overhead based on machine hours, are as follows:

Estimated overhead cost for the year

Estimated direct labor cost for $840,000$ the year

Estimated machine hours for the year $60,000$ hours

Direct labor cost

$1,550,000$

$\backslash$table$[[$year$,60,000$ hours$],[$Direct labor cost,$1,160,000$