Explain to me how to get the manufacturing overhead number?  

  

	Trees	Sod
Selling Price Per Unit	$                     12.99	$                                     0.38
Direct Materials Per Unit	$                        0.99	$                                     0.01
Direct Labor Per Unit	$                        2.00	$                                     0.09
Direct Labor Hours Per Unit	0.2	0.009
Estimated Annual Production and Sales	8,908	1,556,851	units
Estimated Overhead (last year's numbers)
Planting	47,000
Irrigation	19,000
Product Support	19,046
Harvesting	21,567
Inspections	4,564
Property Taxes	6,754
TOTAL	117,931
Estimated Total Direct Labor Hours	15793.259	DO NOT ROUND
Predetermined Overhead Rate	7.467173178	DO NOT ROUND
Traditional Costing
Sales	$       115,714.92	$                     591,603.38
Direct Materials	$             8,818.92	$                        15,568.51
Direct Labor	$          17,816.00	$                     140,116.59
Manufacturing Overhead	$          13,303.52	104,627.48	HOW??
Product Margin	$          75,776.48	$                     331,290.80
per unit	$                        8.51	$                                     0.21