A Facey is debating the use of direct labour cost or direct labour hours as the cost allocation base for allocating manufacturing overhead. The following information is available for the most recent year:

Estimated direct labour cost	$500,000
Actual direct labour cost	$450,000
Estimated manufacturing overhead costs	$400,000
Actual manufacturing overhead costs	$350,000
Estimated direct labour hours	250,000
Actual direct labour hours	245,000

Required

1 If Facey Company uses direct labour cost as the allocation base, what would the predetermined manufacturing overhead rate be? 2 marks

2. If Facey Company uses direct labour hours as the allocation base, what would the predetermined manufacturing overhead rate be? - 2 marks

3. If Facey Company uses direct labour cost as the allocation base, what would the allocated manufacturing overhead be for the year? - 2 marks

4. If Facey Company uses direct labour hours as the allocation base, what would the allocated manufacturing overhead be for the year? - 2 marks