work #20 Saved Help Save & Exit Submit Required information Problem 3-55 Predetermined Overhead Rate; Different Time Periods; Pricing (LO 3-4) [The following information applies to the questions displayed below] Troy Electronics Company calculates its predetermined overhead rate on a quarterly basis. The following estimates were made for the current year. Third quarter Des First quarter Second quarter Fourth quarter Total Estimated Manufacturing Estimated Direct-Labor Overhead Hours $100,000 Quarterly Predetermined Overhead Rate (per direct- labor hour) 25,000 80,000 16,000 se, eee 12,500 84,000 14,000 $314,000 67,500 The firm's main product, part number A200, requires $100 of direct material and 20 hours of direct labor per unit The labor rate is $15 per hour.