ABC Company estimates that its production for the coming year 2021 will be 10,000 units, which is 80% of normal capacity, with the following unit costs: Material $40 Direct labor $60 Direct labor is paid at the rate of $24 per hour. The machine should be run for 20 minutes to produce one unit. Total estimated overhead is expected to consist of $400,000 for variable overhead and $400,000 for fixed overhead. Compute for: 1. The predetermined overhead rate base on units of production, using the expected actual capacity level? 2. The predetermined overhead rate base on material cost? 3. The predetermined overhead rate base on direct labor cost? 4. The predetermined overhead rate base on direct labor hour? 5. The predetermined overhead rate base on machine hour?