The

Bside

Company allocates manufacturing overhead to jobs based on direct labor hours. The company has the following estimated costs for the upcomingyear:

Direct materials used

$50,200

Direct labor costs

$70,500

Wages of factory janitors

$39,100

Sales supervisor salary

$52,000

Utilities for factory

$16,900

Rent on factory building

$13,000

Advertising expense

$5,690

The company estimates that

1,830

direct labor hours will be worked in the upcomingyear, while

1,700

machine hours will be used during the year. The predetermined manufacturing overhead rate per direct labor hour will be