1. in December 2018, Mentor Company's management team estimated next year's total direct labor cost assuming 50 persons working an average of 2.000 hours each at an average hourly rate of $25. They also estimated the following cost for 2019: Classify the following cost as either: Direct Materials Overhead Period costs Indirect labor $320,000 Administrative office rent - $75,000 Sales expenses - $45,000 Administrative salaries $125,000 Factory supervision $250,000 Rent on factory building $150,000 Factory utilities $80,000 Factory insurance $70,000 Materials used in production $650,000 Depreciation factory equipment $450,000 Repairs-factory equipment $60,000 Miscellaneous production cost $36,000 Provide Totals by categories: Show your computations. What is the predetermined overhead rate based upon direct labor hours