E Menu Calculate and Use Manufacturing Overhead Rate During the coming accounting year, Ester Manufacturing, Inc., anticipates the following costs, expenses, and operating data Direct material (15,000 lb.) Direct labor ( $12/hr.) Indirect material Indirect labor Sales commissions Factory administration Non factory administrative expenses Other manufacturing overhead Provides for operating 60,000 machine hours. $180,000 192,000 28,000 48,000 72,000 52,000 56,000 112,000 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 two decimalplaces, when applicable (example: 76.25%). I Manufacturing overhead rate Application base Direct labor hours Direct labor costs 0 H Machine hours