The predetermined manufacturing overhead rate is $16.00 per direct labor hour ($16.001.0 ). It was computed from a master nanufacturing overhead budget based on normal production of 5,600 direct labor hours (5,600 units) for the month. The master udget showed total variable costs of $30,800 ( $5.50 per hour) and total fixed overhead costs of $58,800 (\$10.50 per hour). Actual osts for October in producing 4,300 units were as follows. The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw naterials inventories, therefore, can be ignored. Cr T T L L (b) Cr