-At the beginning of the year, a company estimates total direct materials costs of $920,000 and total overhead costs of $1,200,000. If the company uses direct materials costs as its activity base to apply overhead, what is the predetermined overhead rate it should use during the year?

-On March 1, a dressmaker starts work on three different custom-designed wedding dresses. The company uses job order costing and applies overhead to each job (dress) at the rate of 41% of direct materials costs. During the month, the jobs used direct materials as shown below. Compute the amount of overhead applied to each of the three jobs.

	Job 1	Job 2	Job 3
Direct materials used	$ 6,400	$ 8,400	$ 2,900