Calculate and Use Manufacturing Overhead Rate During the coming accounting year, Ester Manufacturing, Inc., anticipates the following costs, expenses, and operating data: Direct material (15,000 b $180,000 192.000 Direct labor (1/3 28.000 Indirect material Indirect labor 41000 Sales commotore 72.000 Factory administration 52.000 56.000 Non factory administrative expenses Other manufacturing overhead 112,000 Machine hours are 60.000 hours a. Calculate the predetermined manufacturing overhead rate for the coming year for each of the following application bases: (1) direct labor hours, 123 direct labor costs, and (3) machine hours. Round direct labor hours and machine hours answers to wo decimal places when applicable. Round direct labor costs to two decimal places, when applicable (example: 76.25%) Application base Manufacturing overhead rate Direct labor hours Direct labor Machine hours S b. For each item in requirement a, determine the proper application of manufacturing overhead to job 128, to which 36 direct labor hours $400 of direct labor cost, and 128 machine hours have been charged. Round answers to two decimal places, when applicable. Application bass Overhead applied to job 128 Direct labor hours Direct labor costs Machine hours 1