Colbey corporation estimates factory overhead of $276,000 for the next fiscal year. It estimates that $47,500 units will be produced at a material cost of $400,000. Conversion will require 28,750 direct labor hours at a cost of $9.60 per hour, with 23000 machine hours.

Requirements: Compute the factory overhead rate that maybe used in applying factory factory over head to production on each of the following bases:

(1) Units of production

(2) Direct labor cost

(3) Material cost

(4) Direct labor hours

(5) Machine hours