The Fisher Company uses predetermined overhead rates to apply manufacturing overhead to jobs. The predetermined overhead rate is based on labor cost in Dept. A and on machine hours in Dept. B. At the beginning of the year, the company made the following estimates Dept A Dept B $30,000 $40,000 Direct labor cost 60,000 50,000 Manufacturing overhead Direct labor hours 6,000 8.000 2.000 10,000 Machine hours What predetermined overhead rate would be taked in Dept B7 A 1056 B 495 c . 99 0.5%