Calculate and Use Manufacturing Overhead Rate During the coming accounting year, Ester Manufacturing, Inc., anticipates the following costs, expenses, and operating data: 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% ). b. For each item in requirement a, determine the proper application of manufacturing overhead to Job 128, to which 9 direct labor hours, $100 of direct labor cost, and 32 machine hours have been charged. Round answers to two decimal places when applicable