Fremont Manufacturing produced products in the department Divisions and the company watermed overhead contra for each dowolocation estimated manufacturing overhead costs of $160.000 and 5300 000 recte IOS Aneho the location base and directorate on machine hours were 31.000 and direct labor hours were 22.000 for the year. Cute the department predetermined bred ocation rates found your serta Division A-55.16. Division - 0:36 Don A-17.22. Division B-5116 Don A511.01. Division 3-5717 Din A516:36 Dision 1-55.16