u manu tacturing overhead Actual machine-hours 5. The Golden Star Corporation uses a predetermined overhead rate to apply manufacturing overhead to jobs. The predetermined overhead rate is based on labor cost in Dept. A and on machine-hours in Dept. B. At the beginning of the year, the Corporation made the following estimates: Dept. A Dept. B Direct labor cost Manufacturing overhead Direct labor-hours Machine-hours S 60,000 S 40,000 $ 90,000 S 45,000 6,000 9,000 2,000 15,000 What predetermined overhead rates would be used in Dept. A and Dept. B, respectively? b. c. d. 67% and $3.00 150% and $5.00 150% and $3.00 67% and $5.00