dade metals manufactures patio furniture. the company budgets overhead cost of $375,000 for the year. it also budgets 15,000 machine hours and 5,000 direct labor hours. 1. compute the plantwide overhead rate, assuming the company allocates overhead based on (a) machine hours and (b) direct labor hours. 2a. job 121 uses 180 machine hours and 60 direct labor hours. allocate overhead to job 121 assuming overhead is allocated based on machine hours. 2b. job 121 uses 180 machine hours and 60 direct labor hours. allocate overhead to job 121 assuming overhead is allocated based on direct labor hours.