C) What predetermined overhead rate would be used in Department B if it uses direct labor hours. D) What predetermined overhead rate would be used in Department B if it uses machine hours C) 30,000/7,000=4.29 D) 30,000/12,000=2.5 b) What is the POHR in Department A if it uses machine hours Formula: Manufacturing overhead / Machine-hours 66,000/2,000=33 a) What is the POHR in Department A if it uses direct labor hours? Formula: Manufacturing overhead / Direct-labor-hours 66,000/10,000=6.6 \begin{tabular}{|l|r|r|} \hline & \multicolumn{1}{|c|}{ Dept A } & \multicolumn{1}{|c|}{ Dept B } \\ \hline DirectLabor Cost & 58,400 & 55,000 \\ \hline Manufacturing Orerhead & 66,000 & 30,000 \\ \hline Direct-labor-hours & 10,000 & 7000 \\ \hline Machime-Lours & 2,000 & 12,000 \\ \hline \end{tabular}