FooRah Company is a consulting firm that uses a job order costing system. The firm expects to have $120,000 in indirect costs and $80,000 in direct labor costs. The cost of direct labor is $40 per hour. What is the predetermined overhead allocation rate for FooRah? $30 per direct labor hour $40 per direct labor hour $60 per direct labor hour $100 per direct labor hour Xell Corp is a sign company that uses a job order costing system. The firm expects to have $48,000 in indirect costs and $72,000 in direct labor costs. The cost of direct labor is $60 per hour. At the end of the period, overhead was overallocated by $35,000. What was Xell’s actual manufacturing overhead cost if work completed during the period required 3, 800 direct labor hours? 117000 187000 345000 415000