Predetermined Overhead Rate, Overhead Application At the beginning of the year, Ilberg Company estimated the following costs: Overhead $416,000 Direct labor cost 520,000 Ilberg uses normal costing and applies overhead on the basis of direct labor cost. (Direct labor cost is equal to total direct labor hours worked multiplied by the wage rate.) For the month of December, direct labor cost was $43,700. Required: 1. Calculate the predetermined overhead rate for the year. Enter the percentage as a whole number % of direct labor cost 2. Calculate the overhead applied to production in December Convert Departmental Data to Plantwide Data, Plantwide Overhead Rate, Apply Overhead to Production At the beginning of the year, Jonson Company estimated the following: Overhead Firing Polishing Total Department Department $405,000 $110,000 $515,000 28,750 100,000 128,750 90,000 90,000 Direct labor hours Kiln hours Assume that Jonson has decided to use a plantwide overhead rate based on direct labor hours. Actual data for the month of July are as follows: Firing Department Polishing Department Total Overhead $34,000 $9,370 $43,370 Direct labor hours 2,350 8,600 10,950 Kiln hours 7,400 7,400 Required: 1. Calculate the predetermined plantwide overhead rate. per direct labor hour 2. Calculate the overhead applied to production for the month of July. 3. Calculate the overhead variance for the month of July