https:// 3 "Blast it!" said David Wlson, president of Teledex Company. "We've just lost the bid on the Koopers job by $3,000. It seems we're either too high to get the job or too low to make any money on half the jobs we bid. 2.22 points s to customers' specifc actures product plantwide predetermined overhead rate based on direct labor cost to apply its manufacturing overhead (assumed to be all fixed) to jobs. The following estimates were made at the beginning of the year al Plarn 381,500 436,000 98,100 915, 600 s 218,000 109,000 327,000 654,000 ining Assenbly rhead Direct labor Jobs require varying amounts of work in the three departments. The Koopers job, for example, would have required manufacturing costs in the three departments as follows: 4, 800 $6,400 s s00 6 800 $3,200 s8,000 e 8,500 $15,200 Dizect labor Manufacturing overhead Required: a Comnuite tha nlantwirla nrarletarminerd rata for the current uear