ffor question b, how do you use the rate to get these number in the blue circle?

EXCEL EXERCISE 2-12. Allocating Manufacturing Overhead to Jobs [LO 4, 5] Webber Fabricating estimated the following annual hours and costs: Expected annual direct labor hours Expected annual direct labor cost Expected machine hours Expected material cost for the year Expected manufacturing overhead 40,000 s 625,000 20,000 S 800,000 $1,000,000 Exercises 75 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 Direct labor (150 hrs@ $12/hr) Machine hours used S3,000 $ 1800 150