During the coming accounting year, Ester Manufacturing, Inc., anticipates the following costs, expenses, and operating data:

a. Calculate the predetermined manufacturing overhead rate for the coming year for each of the following application bases: (1) direct labor hours, (2) direct labor costs, and (3) machine hours.

b. For each item in requirement (a), determine the proper application of manufacturing overhead to Job 128, to which 9 direct labor hours, \($100\) of direct labor cost, and 32 machine hours have been charged.

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Direct materials (15,000 lb.). $45,000 Direct labor (@$12/hr.) 120,000 Indirect materials 7,000 Indirect labor. 12,000 Sales commissions. 18,000 Factory administration 13,000 Nonfactory administrative expenses. 14,000 Other manufacturing overhead* 28,000 "Machine hours are 30,000 hours.