Dimopoulos Aquatics manufactures swimming pool equipment Dimopoulos estimates total manufacturing overhead costs next year to be $2,500,000. The company also estimates it will use 50,000 direct labour hours and incur $1,000,000 of direct labour cost next year. In addition, the machines are expected to be run for 30,000 hours. Compute the predetermined manufacturing overhead rate for next year under the following independent situations: 1. Assume that Dimopoulos uses direct labour hours as its manufacturing overhead allocation base. 2. Assume that Dimopoulos uses direct labour cost as its manufacturing overhead allocation base 3. Assume that Dimopoulos uses machine hours as its manufacturing allocation base 1. Identify the formula and compute the predetermined manufacturing overhead rate for next year using direct labour hours as the manufacturing overhead allocation base (Round your answer to the nearest whole dollar. Abbreviations used: DL= Direct Labour.) Predetermined manufacturing overhead rate