Harries Fabrics computers its predetermined overhead rate annually on the basis of direct labor hours. At the beginning of the year it estimated that it is total manufacturing overhead would be for 134000 and the total direct labor would be 20000 hours. Required: Compute the company predetermined overhead rate for the year. 212 Q3 Luthan company uses a predetermined overhead rate per direct labor-tour as direct labor hour is the allocation base. This predet- ermined rate was based on 11,000 estimated direct labor-hours and $257,400 of estimated total manufacturing overhead. Job A10 uses 2500 direct labor hour and Job B102 uses 3500 direct labor hour. Required: 1. What is the predetermined manufacturing overhead rate (PMOHR) based on direct labor cost? 2. Calculate the manufacturing overhead to be allocated based on direct labor cnet to each job (Job A10 and Job B102)