Webber Fabricating estimated the following annual hours and costs: 

Expected annual direct labor hours..................20,000 

Expected annual direct labor cost................$ 625,000 

Expected machine hours....................................20,000 

Expected material cost for the year.............$ 800,000 

Expected manufacturing overhead............$1,000,000 

Required 

a. Calculate predetermined overhead allocation rates using each of the four possible allocation bases provided. 

b. Determine the cost of the following job (number 253) using each of the four overhead allocation rates: 

Job 253

Direct materials..................................$3,000 

Direct labor (150 hrs @ $25/hr)........$3,750 

Machine hours used...............................100