the orzo company manufacures products in two departments: mixing and packaging. the company allocates manufacturing overhead using a single plantwide rate with direct labor hours as the allocation base. estimated overhead costs for the year are 611,000, and estimated direct labor hours are 260,000. in october, the company incurred 30,000 direct labor hours. requirements: 1. compute the predetermined overhead allocation rate. round to two decimal places. 2. determine the amount of overhead allocated in october.