Calculate and Use Overhead Rate During the coming accounting year, Baker Manufacturing, Inc., anticipates the following costs, expenses, and operating data Direct material (16,000 lb.) $ 216,000 Direct labor (@ $30.00/hr.) 420,000 Indirect material 32,400 Indirect labor 59,400 Sales commissions 91,800 Factory administration 43,200 Non factory administrative expenses 54,000 Other manufacturing overhead* 129,600 *Provides for operating 105,000 machine 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 the nearest one decimal place percentage, when applicable (example: 76.4%). 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 63, to which 48 direct labor hours, $405 of direct labor cost, and 108 machine hours have been charged. Round answers to two decimal places, when applicable. Application base Overhead applied to Job 63 Direct labor hours $ Direct labor costs $ Machine hours $