Lake Company uses a normal costing system. $16 per direct labor-hour is it's predetermined OH rate. Actual results for the current year are as follows: Direct labor (4,500 hours @ $12/hour $54,000 Direct materials $150,000 Manufacturing (plant) facility rent $30,000 Sales & administrative facility rent $32,000 Depreciation on plant equipment $24,000 Factory supplies $15,000 Sales commissions $42,000 Administrative costs $30,000