Based on this information, the predetermined overhead rate per direct labor dollar for Dept. B is $ places) Round your answer to 2 decimal Estimated manufacturing overhead Estimated direct labor cost Actual manufacturing overhead Actual direct labor cost Company Dept. A $500,000 $338,000 $162,000 $250,000 $130,000 $120,000 $720,000 $400,000 $320,000 $300,000 $160,000 $140,000 Dept B.