Wisteria Company Is Debating the Use of Direct Labour Cost

Wisteria Company is debating the use of direct labour cost or direct labour hours as the cost allocation base for allocating manufacturing overhead. The following information is available for the most recent year:

Determine the following:
A) Predetermined manufacturing overhead rate using direct labour cost as the allocation base
B) Predetermined manufacturing overhead rate using direct labour hours as the allocation base
C) Allocated manufacturing overhead costs based on direct labour cost for the year
D) Allocated manufacturing overhead costs based on direct labour hours for the year