Dodds Aquatics manufactures swimming pool equipment. The company estimates total manufacturing costs next year to be $2,400,000. Dodds also estimates it will use 50,000 direct labour hours and incur $1,000,000 of direct labour cost next year. In addition, the machines are expected to be run for 40,000 hours. Compute the predetermined manufacturing overhead rate for next year under the following independent situations:

1. Assume that Dodds uses direct labour hours as its manufacturing overhead allocation base. 

2. Assume that Dodds uses direct labour cost as its manufacturing overhead allocation base. 

3. Assume that Dodds uses machine hours as its manufacturing allocation base.