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Calculate and Use Manufacturing Overhead Rate During the coming accounting year, Ester Manufacturing, Inc., anticipates the following costs, expenses, and operating data: Direct material (15,000 lb.) $45.000 Direct labor(512/hr.) 96,000 Indirect material 7,000 Indirect labor 12.000 Sales commissions 18.000 Factory administration 13.000 Non factory administrative expenses 14,000 Other manufacturing overhead 28.000 "Machine hours are 30,000 hours a. Calculate the predetermined manufacturing overhead rate for the coming year for each of the following application bases: (1) direct labor hours. (2) direct labor costs, and (3) machine hours. Round direct labor hours and machine hours answers to two decimal places when applicable. Round direct labor costs to two decimal places, when applicable (example: 76.25%). Manufacturing Application base overhead rate OX Direct labor hours Direct labor costs Machine hours OX ON SC Direct labor costs 09x Machine hours $ OX b. For each item in requirement a, determine the proper application of manufacturing overhead to job 128, to which 9 direct labor hours, $100 of direct labor cost, and 32 machine hours have been charged. Round answers to two decimal places, when applicable Application base Overhead applied to Job 128 Direct labor hours Direct labor costs 5 OW Machine hours Lodds Check