LO2 E3-3A. Calculate and Use Overhead Rate During the coming accounting year, Baker Manufacturing. Inc.. anticipates the following costs, expenses, and operating data: Direct material (16,000 lb.).. Direct labor (@$10/hr.) Indirect materials Indirect labor... Sales commissions.... Factory administration Nonfactory administrative expenses. Other manufacturing overhead". "Provides for operating 40,000 machine hours $ 80,000 200,000 12,000 22.000 34,000 16,000 20,000 80,000 a. Calculate the predetermined manufacturing overhead rate for the coming year for each of the fol- lowing application bases: (1) direct labor hours, (2) direct labor costs, and (3) machine hours. b. For each item in requirement a, determine the proper application of manufacturing overhead to Job 63, to which 16 direct labor hours, $150 of direct labor cost, and 40 machine hours have been charged. E3-9/ E3-1