1. Calculate and Use Manufacturing Overhead Rate During the coming accounting year, Ester Manufacturing, Inc., anticipates the following costs, expenses, and operating data: Direct material (15,000 lb.) Direct labor (@ $12/hr.). Indirect material Indirect labor. Sales commissions. Factory administration Nonfactory administrative expenses Other manufacturing overhead* *Machine hours are 30,000 hours. $45,000 96,000 7,000 12,000 18,000 13,000 14,000 28,000 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.

1. Calculate and Use Manufacturing Overhead Rate During the coming accounting year, Ester Manufacturing, Inc, anticipates the following costs, expenses, and operating data: Calculate the predetermined manufacturing overhead rate for the coming year for each of the ollowing application bases: (1) direct labor hours, (2) direct labor costs, and (3) machine hours