3-3B. Calculate and Use Manufacturing Overhead Rate During the coming accounting year, Ester Manufacturing, Inc., anticipates the following costs, expenses, and operating data: "Machine hours are 30,000 hours. a. Calculate the predetermined manufacturing overhead rate for the coming year for each of the following 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 128, to which 9 direct labor hours, $100 of direct labor cost, and 32 machine hours have been