During the coming accounting year, Baker Manufacturing, Inc., anticipates the following costs, expenses, and operating data:

Direct material $(16,000$ lb$.)$ $ $160,000$

Direct labor $($@ $$17\mathrm{.}50/$hr$.)245,000$

Indirect material $24,000$

Indirect labor $44,000$

Sales commissions $68,000$

Factory administration $32,000$

Non factory administrative expenses $40,000$

Other manufacturing overhead$*96,000$

$*$Provides for operating $61,250$ machine hours.

a$.$ Calculate the predetermined manufacturing overhead rate for the coming year for each of the following application bases: $(1)$ direct labor hours, $(2)$ direct labor costs, and $(3)$ machine hours.

Round direct labor hours and machine hours answers to two decimal places, when applicable. Round direct labor costs to the nearest one decimal place percentage, when applicable $($example: $76\mathrm{.}4\%).$

Application base

Manufacturing

overhead rate

Direct labor hours Answer

Direct labor costs Answer

Machine hours Answer

b$.$ For each item in requirement a$,$ determine the proper application of manufacturing overhead to Job $63,$ to which $28$ direct labor hours, $$300$ of direct labor cost, and $80$ machine hours have been charged.

Round answers to two decimal places, when applicable.

Application base

Overhead applied to Job $63$

Direct labor hours Answer

Direct labor costs Answer

Machine hours Answer