entheducation.com/mapfindex.consolesternal belache2.27 Test 1 Ch 1.2.30 Sed Save & El Sub 33 Johansen Corporation uses a predetermined overhead rate based on direct labor hours to apply manufacturing overhead to jobs. The Corporation has provided the following estimated costs for the next year Direct materials $ 6,000 Direct labor $ 20,000 Rent on factory building $ 15,000 Sales salaries $ 25,000 Depreciation on factory equipment $ 8,000 Indirect labor $ 12,000 Production supervisor's salary $ 15,000 Jameson estimates that 20,000 direct labor hours will be worked during the year. The predetermined overhead rate per hour will be Mulle Choice $300 per director hour $250 per direct labor hour O $400 per drect labor hour O $279 de labor hour e prov