​Lakeside, Inc. estimated manufacturing overhead costs for the year at $ 375 comma 000​, based on 180 comma 000 estimated direct labor hours. Actual direct labor hours for the year totaled 191 comma 000. The manufacturing overhead account contains debit entries totaling $ 391 comma 000. The Manufacturing Overhead for the year was​ ________. (Round any intermediate calculations to two decimal​ places, and your final answer to the nearest​ dollar.)
The Manufacturing Overhead for the year was​  $18,000 overallocated.
Explanation:
Lakeside, Inc. estimated manufacturing overhead costs for the year at $ 375 comma 000​, based on 180 comma 000 estimated direct labor hours. Actual direct labor hours for the year totaled 191 comma 000. The manufacturing overhead account contains debit entries totaling $ 391 comma 000.
The Manufacturing Overhead for the year was​ $18,000
there are basically two types of business overhead which are  administrative overheads and the manufacturing overheads.
Overhead expenses includes the following examples,