200,000 units
The predetermined overhead rate could also be set on the basis of ei-
ther direct labor cost or direct materials cost. The computations are:
Estimated total manufacturing overhead cost
Predetermined = overhead rate Estimated total amount of the allocation base
$960,000 300% of direct
= $320,000 direct labor cost = labor cost.
$960,000 160% of direct
= $600,000 direct materials cost = materials cost.
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