Manufacturing overhead was estimated to be $500,000 for the year along with 20,000 direct labor hours.Actual manufacturing overhead was $450,000,actual direct labor hours were 19,000.The amount of manufacturing overhead applied to production would be

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The predetermined overhead rate is calculated as estimated overhead ($500,000) divided by estimated direct labor hours (20,000), which equals $25 per hour. The applied overhead is then calculated by multiplying the predetermined rate ($25) by the actual direct labor hours (19,000), resulting in $475,000.

Manufacturing Overhead Was Estimated to Be $500,000 for the Year