sundance solar company operates two factories. the company applies factory overhead to jobs on the basis of machine hours in factory 1 and on the basis of direct labor hours in factory 2. estimated factory overhead costs, direct labor hours, and machine hours are as follows: factory 1 factory 2 estimated factory overhead cost for fiscal year beginning march 1 $1,504,500 $914,400 estimated direct labor hours for year 25,400 estimated machine hours for year 50,150 actual factory overhead costs for march $121,580 $107,200 actual direct labor hours for march 2,930 actual machine hours for march 4,100