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.) $ 135,000 Direct labor (@ $12/hr.) 192,000 Indirect material 21,000 Indirect labor 36,000 Sales commissions 54,000 Factory administration 39,000 Non factory administrative expenses 42,000 Other manufacturing overhead* 84,000 *Machine hours are 60,000 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: 76.25%). Manufacturing Application base overhead rate Direct labor hours $ 16,000 x Direct labor costs 93.75 % Machine hours $ b. For each item in requirement a, determine the proper application of manufacturing overhead to Job 128, to which 27 direct labor hours, $300 of direct labor cost, and 96 machine hours have been charged. Round answers to two decimal places, when applicable. Application base Overhead applied to Job 128 Direct labor hours 303.75 3 $ Direct labor costs $ 281.25 Machine hours $ 288