i Data Table Direct labor hours Direct labor cost Machine hours Estimated manufacturing Estimated quantity Predetermined Allocated overhead costs of allocation base overhead rate overhead 1,200,000 50,000 $24.00 per DL hour $ 1,255,200 1,200,000 $ 1,000,000 120% of DL cost $ 1,230,000 1,200,000 40,000 $30.00 per MH 1,185,000 Print Done