4. What was the total cost per nt prudddtd (tunj j Exercise 4.12 Predetermined Overhead Rate, Application of Overhead Findley Company and Lemon Company both use predetermined overhead rates to apply manm facturing overhead to production. Findley's is based on machine hours, and Lemon's is based on materials cost. Budgeted production and cost data for Findley and Lemon are as follows: Lemon Findley $912,000 Manufacturing overhead Units Machine hours Materials cost $990,000 60,000 33,750 $1,800,000 20,000 48,000 $450,000