2. Calculating predetermined OH rates and applying overhead (2pts; 0.5pts each calculation): Sit Down, Ltd. is a manufacturer of custom order gaming chairs and uses a job order costing system. Prior to the beginning of year 2021, the firm estimated the following: Total estimated direct materials costs will be $3,600,000; Total estimated direct labor costs will be $1,200,000; Total estimated Factory overhead costs will be $900,000. Total estimated Direct labor hours (DLh) will be 80,000 DLh. Total estimated Machine hours (Mh) will be 150,000 Mh. During 2021, the firm started and completed Job J7. We have the following actual information about job J7: DM used: $150 DL used: $80 Direct Labor hours (DL) used: 5 Machine hours (Mh) used: 7.5 a1. Calculate the firm's predetermined OH rate assuming it uses direct labor dollars as its activity base. Express your answer as a percentage (%) and round to the nearest whole number (e.g. 42.55% = 43%). a2. Calculate the amount of factory overhead applied to job J7 if the firm uses DL dollars (DLS) to apply overhead. b1. Calculate the firm's predetermined OH rate assuming it uses direct labor hours (DL) as its activity base. Express your answer in terms of dollars per DLh. b2. Calculate the amount of factory overhead applied to job J7 if the firm uses DL hours (DL) to apply overhead