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

Direct material (16,000 lb.)	$ 160,000
Direct labor (at $17.50/hr.)	245,000
Indirect material	24,000
Indirect labor	44,000
Sales commissions	68,000
Factory administration	32,000
Non factory administrative expenses	40,000
Other manufacturing overhead*	96,000
*Provides for operating 61,250 machine hours.

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.

Round direct labor hours and machine hours answers to two decimal places, when applicable. Round direct labor costs to the nearest one decimal place percentage, when applicable (example: 76.4%).

b. For each item in requirement a, determine the proper application of manufacturing overhead to Job 63, to which 28 direct labor hours, $300 of direct labor cost, and 80 machine hours have been charged.