Determine the following

a) Predetermined manufacturing overhead rate using direct labor cost as the allocation base b) Predetermined manufacturing overhead rate using direct labor hours as the allocation base c) Allocated manufacturing overhead costs based on direct labor cost for the year d) Allocated manufacturing overhead costs based on direct labor hours for the year

Estimated direct labor cost $560,000

Actual direct labor cost $475,000

Estimated manufacturing overhead costs $420,000

Actual manufacturing overhead costs $353,000

Estimated direct labor hours 200,000

Actual direct labor hours 280,000