$$Note: Direct labor costs were estimated assuming a rate @$$10/$hr and other manufacturing overhead was estimated assuming $40,000$ machine hours.

a$.$ Calculate the predetermined manufacturing overhead rate for the coming year for each of the following application bases: $(1)$ direct labor hours, $(2)$ direct labor costs, and $(3)$ machine hours for Texas.

Rate Numerator Denominator Result

Direct Labor Hours Answer $1$

$1010000$

$-$: Answer $2$

$40000$

$=$

$25\mathrm{.}3$

Direct Labor Costs Answer $3$

$1010000$

$-$: Answer $4$

$2150000$

$=$

$47$

Machine Hours Answer $5$

$1010000$

$-$: Answer $6$

$40000$

$=$

$25\mathrm{.}25$

b$.$ For each item in requirement a$,$ determine the proper application of manufacturing overhead to Job $63,$ to which $16$ direct labor hours, $$150$ of direct labor cost, and $40$ machine hours have been charged.

$$Note: Use the rates that have been calculated above EXACTLY as displayed in your calculations below.