- Goodyear, Inc uses two predetermined overhead rates (POHR) to apply manufacturing overhead (MOH) to jobs. The predetermined overhead rate is based on labor cost in the Vulcanization Department (where rubber is vulcanized or treated) and on labor-hours in the Molding Department (where tires are molded). At the beginning of the year, the company made the following estimates: Direct labor cost Manufacturing overhead Direct labor-hours Machine-hours 4 Vulcanization $20,000 $217,000 6,000 2,000 Molding $40,000 $241,000 8,000 37,500 What predetermined overhead rates would be used in Vulcanization and Molding, respectively? Patterson Group is a car dealership and sells various makes of passenger vehicles products. One of Patterson Groups customers purchases fleet vehicles for lease. Patterson Group allows them to pay for purchases according to the following schedule: 45% in the month of sale and 55% in the month following the sale. Patterson expects sales for this customer to be $270,000 in August and $235,000 in September. Expected cash collections in September are: