E3-3B. Calculate and Use Manufacturing Overhead Rate During the coming accounting year, Ester Man- ufacturing, Inc., anticipates the following costs, expenses, and operating data: Direct materials (15,000 lb.) $45,000 Direct labor (@ $12/hr.) Indirect materials 120,000 7,000 Indirect labor.. 12,000 Sales commissions. 18,000 Factory administration 13,000 Nonfactory administrative expenses. 14,000 Other manufacturing overhead*. 28,000 a. b. *Machine hours are 30,000 hours. Calculate the predetermined manufacturing overhead rate for the coming year for each of the fol- lowing application bases: (1) direct labor hours, (2) direct labor costs, and (3) machine hours. For each item in requirement (a), determine the proper application of manufacturing overhead to Job 128, to which 9 direct labor hours, $100 of direct labor cost, and 32 machine hours have been charged.