00 units. stimated manufacturing overhead for the year is $500,000. Additional information include 100.000 direct labour hours and 8,900 machine hours and direct labour dollars $2,000,000.Calculate: Predetermined overhead rate based on machine hours is: per machine hour rounded to the nearest $1 Predetermined overhead rate based on direct labour hours is: per direct labour hour.rounded to the nearest $0.01 Predetermined overhead rate based on direct labour dollars is: % of direct labour dollar, rounded to the nearest 0.01%