1a. The Winchester Company estimates that its overhead costs will amount to $570,000 and the companys manufacturing employees will work 95,000 direct labor hours during the current year. If actual overhead costs for the year amounted to $617,000 and actual labor hours amounted to 100,000, then overhead would be:

1b. Jackson Company estimated that its manufacturing employees would work 88,000 direct labor hours during the current year. During the year, its manufacturing employees actually worked 71,000 direct labor hours. Actual manufacturing overhead costs amounted to $352,000. Jackson applies overhead cost on the basis of direct labor hours. The manufacturing overhead account was overapplied by $17,200 during the current year. Based on this information the predetermined overhead rate was:

2a. Warren Company applies overhead based on direct labor cost. Warren Company estimated that it would incur $91,000 in manufacturing overhead costs and $60,500 of direct labor costs during the current year. Actual manufacturing overhead cost totaled $76,000 and actual direct labor costs totaled $56,000 during the current year. If total manufacturing costs were $161,000, what amount of direct materials was used during the year?

2b. Johnson Company estimates that its production workers will work 81,600 direct labor hours to produce 9,250 units during the upcoming period and that overhead costs will amount to $1,100,750. During the year, its manufacturing employees actually worked 100,000 direct labor hours to produce 10,000 units and incurred $1,100,000 of overhead costs. Because the goods made by Johnson are homogeneous (that is, they are identical), the company has decided it makes sense to use number of units as the allocation base for overhead. Based on this information the predetermined overhead rate is: