2 E3-3A. Calculate and Use Overhead Rate During the coming accounting year, Baker Manufacturing, Inc anticipates the following costs, expenses, and operating data: $ 80,000 Direct material (16,000 lb.) . 200,000 Direct labor (@ $10/hr.) . ... 12,000 Indirect materials ... 22,000 Indirect labor. ..... 34,000 Sales commissions. ... 16,000 Factory administration . . . 20,000 Nonfactory administrative expenses. .. 80,000 Other manufacturing overhead* . .... *Provides for operating 40,000 machine hours. a. Calculate the predetermined manufacturing overhead rate for the coming year for each of the fol- lowing application bases: (1) direct labor hours, (2) direct labor costs, and (3) machine hours. b. For each item in requirement a, determine the proper application of manufacturing overhead to Job 63, to which 16 direct labor hours, $150 of direct labor cost, and 40 machine hours have been charged