Calculate and Use Manufacturing Overhead Rate During the coming accounting year, Ester Manufacturing, Inc, anticipates the following costs, expenses, and operating data: Direct material (15,000 lb.) Direct labor ($12/h Indirect material $67.500 120,000 Indirect labor Sales commissions Factory administration Other manufacturing overhead Non factory administrative expenses Machine hours are 37.500 hours 10.500 18.000 27,000 19,500 21,000 42,000 a. Calculate the predetermined manufacturing overhead rate for the coming year for each of the following application bases: (1) direct labor hours, (2) direct labor costs, and (3) machine hours Round direct labor hours and machine hours answers to two decimal places when applicable. Round direct labor costs to two decimal places, when applicable (example: 76.25%) Manufacturing Application base overhead rate Direct labor hours F Direct labor costs Machine hours ON b. For each item in requirement a, determine the proper application of manufacturing overhead to job 128, to which 13.5 direct labor hours, $150 of direct labor cost, and 48 machine hours have been charged Round answers to two decimal places when applicable Application base Overhead applied to job 128 Direct labor hours Direct labor costs Machine hours