Ceradyne ManufacturingCompany expects annual manufacturing overhead to be $663,000. The company also expects51,000direct labor hours costing $828,750and machine run time of17,000hours.

Calculate predetermined overhead allocation rates based on direct labor hours, direct labor cost, and machine time.(Round direct labor cost to 2 decimal places, e.g. 15.25 and all other answers to 0 decimal places, e.g. 5,275.)