44) A company estimates that overhead costs for the next year will be $7,200,000 for indirect labor, $400,000 for factory utilities, and $43,000 for depreciation on factory machinery. The company uses direct labor hour as its overhead allocation base. if 955,375 direct labor hours are planned for this next year, what is the company's plantwide overhead rate?

45) A company estimates that overhead costs for the next year will be $3,600,000 for indirect labor, $ 200,000 for factory utilities, and $ 21, 500 for depreciation on factory machinery. the company uses machine hours as its overhead allocation base. if 764,300 machine hours are planned for this next year, what is the company's palntwide overhead rate.