Topmo Corporation has estimated it will have Factory Overhead cost of $1.2 Million, Direct Materials will be $12.4 Million, Indirect Labor will be $500,000 and Direct Labor Cost will be $3,920,000 for a total of 28,000 hours. The Predetermined Factory Overhead rate will be O $ 42.86 O $50.77 O $60.71 O $45,49