4. Service company: Estimated consulting overhead cost for the year - $405,000 Estimated direct labor cost for the year ($9/hr) - 324,000 Actual consulting overhead cost for May - 26,000 Actual direct labor cost for May (2,400 hrs) - 22,000 Assume that direct labor cost is the basis for applying consulting overhead. Calculate the predetermined overhead rate. . $11.25 per direct labor hour .$9 per direct labor hour $18.4 per direct labor hour 5. Service company: Estimated consulting overhead cost for the year - $405,000 Estimated direct labor cost for the year ($9/hr) - 324,000 Actual consulting overhead cost for May - 26,000 Actual direct labor cost for May (2,400 hrs) - 22,000 Assume that direct labor cost is the basis for applying consulting overhead. Determine the amount of manufacturing overhead that would be applied to consulting overhead for May. .27,000 .26,000 .22,000