3 Longobardi Corporation bases its predetermined overhead rate on the estimated labor houts for the upcoming yeat At the beginning of the most recently completed year the Corporationes maled the labor hours for the upcoming year at 46,000 tabor hours. The estimated variable manuscturing overhead vas 56 62 per labor hour and the estimated total food manufacturing overhead was 51324340.The actual labor hours for the year turned out to be 43.200 borhout. The predetermined overhead rate for the recently completed year was close Mr Choice 3354 per te hou $2879 per lorow