8a. Your Company uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, the company worked 10,000 direct labor-hours and incurred $80,000 of actual manufacturing overhead cost. Overhead was under-applied by $2,000. What was the predetermined overhead rate?

8b.

Your Company uses a predetermined overhead rate in applying overhead to production orders on a material cost basis in Department A and on a direct labor hour basis in Department B. At the beginning of the most recently completed year, the company made the following estimates:

	Department A	Department B
Direct labor costs	$56,000	$33,000
Materials cost	$90,720	$67,800
Manufacturing overhead	$122,472	$45,000
Direct labor hours	8,000	9,000
Machine hours	4,000	15,000

What predetermined overhead rate would be used in Department A?

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