Abbott Pools manufactures swimming pool equipment. Abbott has estimated the following manufacturing overhead rates using different independent situations: Rates: Part 1: Word Options for Manufacturing Overhead Allocated: Part 2: Word Options for Manufacturing Overhead Allocated: Part 3: Word Options for this Formula: Part 4: Word Options for Both Part 4A and Part 4B:

Data Table Estimated manufacturing Estimated quantity of allocation base 25,000 Predetermined overhead rate overhead costs Direct labor hours $ Direct labor dollars $ Machine hours$ 1,500,000 1,500,000 1,500,000 $60.00 per DL hour 125% of DL cost $40.00 per MH $ 1,200,000 37,500