How do you calculate the machine hours for each quarter? 

And how do you calculate the pre-determined overhead rate?

 

Manufacturing Overhead Budget Variable Manufacturing Overhead: Machine Hours BBJ Machine Hours EBJ Machine Hours JBJ Total Machine Hours Applied Variable Overhead Fixed Manufacturing Overhead: Building costs (taxes, insurance, etc.) Depreciation Salaries and benefits for indirect personnel Total Cost Pre-determined Overhead Rate : $ $ Q1 $ 8,475 5,082 Q2 8,645 5,184 8,818 8,994 5,287 5,393 3,511 3,581 3,652 3,725 17,068 17,409 17,757 18,112 $ 119,474 $ 121,863 $ 124,301 $ 126,787 10.19 2018 Q3 Q4 13,500 $ 13,500 $ 13,500 13,500 $ 8,100 20,600 $ 20,600 $ 20,600 25,200 $ 25,200 $ 25,200 $ 25,200 166,274 $ 181,163 $ 183,601 $ 186,087