The Deenut Company estimates the following

overhead costs for the coming year:

Equipment depreciation $400,000

Equipment maintenance $50,000

Supervisory salaries $ 20,000

Factory rent and utilities $16,000

Total $ 486,000

Deenut budget forecasts for the upcoming year include:

direct labor costs of $600,000

machine hours of 14,000

material handling actions 25,000

1Using direct labor costs as the allocation base, calculate the predetermined overhead rate

Numerator:??? Denominator:??? OH Rate:???

2Using machine hours as the allocation base, calculate the predetermined overhead rate

Numerator:??? Denominator:??? OH Rate:???

3 Using material handling actions as the allocation base, calculate the predetermined overhead rate

Numerator:??? Denominator:??? OH Rate:???