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.) $ 96,000 Direct labor@ $10.00/hr.) 140,000 Indirect material 14.400 Indirect labor 26,400 Sales commissions 40,800 Factory administration 19,200 Non factory administrative expenses 24,000 Other manufacturing overhead 57,600 *Provides for operating 35,000 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 16 direct labor hours, $180 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 63 Direct labor hours $ Direct labor costs $ Machine hours $