Mansfield corporation estimates its manufacturing overhead costs to be $160,000 and its direct labor costs to be $320,000 for 2012. the actual manufacturing labor costs were $80,000 for job 1, $120,000 for job 2 and $160,000 for job 3 during 2012. manufacturing overhead is applied to jobs on the basis of direct labor costs using a predetermined overhead rate. the actual manufacturing overhead cost for the year was $172,000. the amount of overhead assigned to job 3 during 2012 was: $71,110. $80,000. $160,000. $320,000.