Question: Osprey Co. manufactures widgets. Osprey estimated they would produce 15,000 widgets in 2019, with 0.80 direct labor hours allowed per widget (meaning Osprey estimated they would use 12,000 direct labor hours in 2019). Variable MOH is allocated using direct labor hours. The predetermined variable MOH rate for 2019 is $25 per direct labor hour. During 2019 Osprey actually produced 14,000 widgets using 12,500 direct labor hours. Actual variable MOH overhead costs were $24 per direct labor hour. How much did Osprey estimate they would spend on Variable MOH in 2019?