Answer:
direct labor cost $ 1,99 overhead per dollar of labor
direct labor hours $ 16,12 overhead per labor hour
machine hours $ 7,54 overhead per machine hour
Explanation:
We will sovle for the predeterminated overhead rate considering each of the three cost driver (activity base)

We divide the expected overhead over the cost driver chose by the company. In this case we have thre candidates:
<u>direct labor cost:</u>
822,000 / 414,000 =1,9855
<u>direct labor hours</u>
822,000 / 51,000 = 16,117647
<u>machine hours</u>
822,000 / 109,000 = 7,5412844