The estimated operating and cost data for three different companies is given below: Company A Company A Company A Direct Labor hours 160000 90000 120000 Machine hours 60000 1400000 420000 Direct Materials cost $ 800000 $ 580000 $ 600000 Manufacturing overhead cost $ 1072000 S 630000 $ 960000 The allocation bases used by above three companies for computing their predetermined overhead rates are: . Company A: Direct labor hours Company B: Machine hours Company C: Direct materials cost Required: Compute predetermined overhead rate for each of the above three companies.