TC Company makes several printing works using two machines (X and Y).
Data on the two machines for June 2010 are as follows:
	X	Y
Direct material	10	15
Time required for each unit (TR)	2	3
Expected volume during the month (EV)	2,000	500
Expected labor cost per hour	50
Budgeted overhead costs	660,000
Determine

The overhead rate per labor hour
	1.	FOAR = $120.00 per hour worked
	2.	FOAR = 120.00 per dollar
	3.	FOAR = $60.00 per hour worked
	4.	FOAR = $120.00 per overhead costs

Determine

The total number of labor hours TC will work during June 2013.
	1.	4,000
	2.	5,500
	3.	6,000
	4.	6,500