36. Cost Center D within the Welding Department of the Mizer Corporation collected the following data during 2004.

Cost Center D Overhead Expenses: $4,800 Cost Center D Direct Labor Hours: 2,800 Cost Center D Direct Labor Cost: $11,200 Cost Center D Direct Material Cost: $3,000 Compute the 2005 cost center overhead rate by the following methods:

a. Percentage of direct labor cost

b. Percentage of prime cost

c. Rate per direct labor hour

d. Mizer Corp. has adopted the direct labor hours method of overhead allocation.
The New Orders Department has just received an order that requires an estimated 125 hours of direct labor in Cost Center D. What is the estimated overhead charge for this job in Cost Center D?