The Orville Smith Company, a small manufacturer, uses a job-costing system to measure and track product costs for its line of specialty outdoor clothing and uses normal costing to allocate overhead costs to its products. For the coming year, Kristin George, the company's controller, estimates total overhead costs to be $100,000. Production manager Portia Kabler told Kristin that her best estimate for total production time for the year is 20,000 hours. Production data for the first quarter of the year is as follows:

Parkas shirts pants shoes Direct materials used 16,000 12,000 9,500 11,500 Direct Labor Costs 13,000 10,000 7,000 9,500 direct labor hours 1,500 1,250 850 950 A.Calculate the company's predetermined overhead rate on the basis of direct labor hours. B. Calculate the overhead cost to be assigned to parkas, shirts, pants, and shoes. C. Calculate the total manufacturing cost of parkas, shirts, pants, and shoes.