Estimated manufacturing overhead

$$500,000$

$$338,000$

$$162,000$

Estimated direct labor cost

$$250,000$

$$130,000$

$$120,000$

Actual manufacturing overhead

$$720,000$

$$400,000$

$$320,000$

Actual direct labor cost

$$300,000$

$$160,000$

$$140,000$

Based on this information, the predetermined overhead rate per direct labor dollar for Dept. B is $