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.) $ 67,500 Direct labor @ $12/hr.) 120,000 Indirect material 10.500 Indirect labor 18,000 Sales commissions 27,000 Factory administration 19,500 Non factory administrative expenses 21,000 Other manufacturing overhead* 42,000 *Machine hours are 37,500 hours. Support 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 $ Direct labor costs Machine hours $ 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 $