Jussion Corporation uses a predetermined overhead rate based on direct labor.bours to apply manufacturing overhead to jobs. The Corporation has provided the following estimated costs for the next year Ducati 55,000 Ducator $19,000 Od 2 516,000 Overal 34.000 $7.000 $11,000 114.000 Ow amesema hat24.000 orect laborbons will be worked on the year. The determined vindate per will be OA 52.00 52.79 OC 51.00 OD 14.00