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$.)$ $ $315,000$

Direct labor $($@ $$12/$hr$.)480,000$

Indirect material $49,000$

Indirect labor $84,000$

Sales commissions $126,000$

Factory administration $91,000$

Non factory administrative expenses $98,000$

Other manufacturing overhead$*196,000$

$*$Machine hours are $150,000$ hours.

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: $76\mathrm{.}25\%).$ b$.$ For each item in requirement a$,$ determine the proper application of manufacturing overhead to Job $128,$ to which $63$ direct labor hours, $$700$ of direct labor cost, and $224$ machine hours have been charged.

Round answers to two decimal places, when applicable.