Selected Information from the Budget of the Singh Corp Calculate the Predetermined Overhead Rate If the Company Uses the the Beginning

Selected information from the budget of the Singh Corp. at the beginning of the year follows:
$$\begin{array} { | l | r | } \hline \text { Estimated factory overhead } & \$ 132,000 \\\hline \text { Estimated direct labor hours } & 55,000 \text { hours } \\\hline \text { Estimated machine hours ......... } & 41,250 \text { hours } \\\hline \text { Estimated direct labor cost } & \$ 825,000 \\\hline \text { Actual factory overhead } & \\ \text { incurred during the year } &\$ 144,000 \\\hline\end{array}$$
Calculate the predetermined overhead rate if the company uses the following as a basis:
(a) Direct labor hours.
(b) Direct labor cost.
(c) Machine hours.