Sapota makes handheld calculators in two models basic in professional Sapota estimate is 721,000 of manufacturing overhead and 515,000 machine hours for the year. The basic model actually consumed 230,000 machine hours and the professional model consumed 285,000 machine hours the predetermined overhead allocation rate using machine hours as the allocation base is $1.40 per machine hour And the allocated overhead cost split between the basic model and the professional model by 322,000 and 399,000 respectivel