Alpha Company uses a normal costing system and applies overhead to jobs based on direct labor hours. It is estimated that 160,000 direct labor hours and 110,000 machine hours will be required to support the planned production for the year. It is allso estimated that $200,000 of total fixed overhead cost and $2.75 of variable overhead per direct labor-hour will be required for the year. A. What allocation base does Alpha Company use? B. What is the total annual estimated manufacturing cost for Alpha Company? C. Calculate the predetermined overhead rate for Alpha Company assuming Alpha Company uses a factory wide predetermined overhead rate. D. If the estimated variable overhead per direct labor hour changes to $1.50, what is the revised predetermined overhead rate for Alpha Company?