The professienal fabour is cturgedt to jobs using the fodioving rater The predetermined overhead rate is based an professional labour costs, which are bulgeted to be 5322,000 for the current ye or The estemathd overhead costs for the current year are budgeted so be: During May the company prcevided three services, which consumed the following quanthies of professional habour (in hours: Graduateiencincest. Senior enoin The professienal fabour is cturgedt to jobs using the fodioving rater The predetermined overhead rate is based an professional labour costs, which are bulgeted to be 5322,000 for the current ye or The estemathd overhead costs for the current year are budgeted so be: During May the company prcevided three services, which consumed the following quanthies of professional habour (in hours: Graduateiencincest. Senior enoin