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.

Direct material (16,000 lb.)$ 80,000

Direct labor (@ $10/hr.)200,000

Indirect material12,000

Indirect labor22,000

Sales commissions34,000

Factory administration16,000

Non factory administrative expenses20,000

Other manufacturing overhead* 80,000

*Provides for operating 40,000 machine hours.