Data table Direct materials (resin).. Direct labor.... 10.2 pounds per pot, at a cost of $3.15 per pound 1.6 hours at a cost of $16.40 per hour Standard variable manufacturing overhead rate... $3.70 per direct labor hour Predetermined fixed manufacturing overhead rate $6.40 per direct labor hour CenterWare allocates variable and fixed manufacturing overhead to production based on standard direct labor hours. Print Done - X