Requirement $2$:

$\backslash$table$[[$Requirement $2$:$,$Year $5,$Year $5,$Year $4,$Year $4],[,$DL Cost,Machine Hours,DL Cost,Machine Hours$],[$Actual overhead,,,,$],[$Applied overhead,,,,$],[($Over$)$ Underapplied overhead,,,,$],[,,,,],[,$Year $3,$Year $3,$Year $2,$Year $2],[,$DL Cost,Machine Hours,DL Cost,Machine Hours$],[$Actual overhead,,,,$],[$Applied overhead,,,,$],[($Over$)$ Underapplied overhead,,,,$],[,,,,],[,$Year $1,$Year $1,,],[,$DL Cost,Machine Hours,,$],[$Actual overhead,,,,$],[$Applied overhead,,,,$],[($Over$)$ Underapplied overhead,,,,$]]$

Requirement $3$: Select a predetermined overhead rate that the company should use and discuss the basis for your recommendation. $(15$ points$)$