Prepare the following journal entry (round to the nearest whole dollar): Total salaries were paid in the amount of $341,000;$198,500 for direct labor, $85,000 for indirect labor, and the remaining dollar amount is for Administrative Salaries. Prepare the following journal entry (round to the nearest whole dollar): The total depreciation expense was $155,600. The manufacturing overhead amount is 65% and the remaining amount is allocated to the Administrative department. Calculate the Predetermined Overhead Rate (round to two decimal places $X.XX ). The company estimated the manufacturing overhead would be $169,950 and the direct labor hours were estimated to be 33,000 hours. Calculate the predetermined overhead rate