) Selected information from the budget of the Feathers compe beginning of the year follows: on from the budget of the Feathers Company at the Estimated factory overhead $132,000 Estimated direct labor hours 55,000 hours Estimated machine hours......... 41,250 hours Estimated direct labor cost $825.000 Actual factory overhead incurred during the year $144,000 Calculate the predetermined overhead rate if the company uses the following as a basis: (a) Direct labor hours. (b) Direct labor cost. (c) Machine hours