Hello, I need help with converting an estimated activity level of direct labor dollars into estimated allocation base of direct labor-hours for example:

Predetermined overhead rate=Estimated total manufacturing overhead cost / Estimated total amount of the allocation base

=$360,000/900 DLHs = $400 per DLH;

The word problem for me is given as: Its predetermined overhead rate is based on a cost formula that estimated $76,500 of manufacturing overhead for an estimated activity level of $45,000 direct labor dollars.