For the year, there are 6,000 budgeted direct labor hours. The variable overhead rate is estimated to be sa/direct labor hour. Fixed manufacturing overhead is $36,000 for the year, which includes $4,000 of depreciation. What is the budgeted predetermined overhead rate? A. $8 per direct labor hour B. $14 per direct labor hour C. $13.33 per direct labor hour D. $14.67 per direct labor hour Which of the following is NOT a benefit of budgeting? A. Helps allocate resources where they will be used most efficiently and effectively. B. Defines goals and objectives for a benchmark. C. Ensures that each department operates on its own and does not rely upon the structure of the whole organization. D. Communicates management's plan throughout the organization