Ex. 6-39 Predetermined Overhead Rates Basic Dominator Total Units produced Machine-hours Direct labor-hours 1,000 250 1,250 4,500 2,500 7,000 3,000 2,000 5,000 Direct materials Direct labor 6969 $ 10,000 $ 3,750 $ 13,750 $ 64,500 $ 35,500 $ 100,000 Manufacturing overhead $ 175,000 Total costs $ 288,750 Burden rate Total overhead + Direct labor-hours