direct labour hours in Department B, and machine hours in Department C. In establishing the predetermined overhead rates for 2022 , the following estimates were made for the year. Direct materials used Direct labour cost Manufacturing overhead incurred Direct labour hours Machine hours Instructions a. Calculate the predetermined overhead rate for each department. a. B: \$16/DLH b. Calculate the total manufacturing costs assigned to jobs in January in each department. c. Calculate the under- or over-applied overhead for each department at January 31