a. allocates manufacturing overhead based on machine hours.

b. estimated 12,000,000 machine hours and $93,000,000 of manufacturing overhead costs.

c. Actually used 16,000,000 machine hours and incurred the following actual costs:

Indirect labor

$11,000,000

Depreciation on plant

48,000,000

Machinery repair

11,000,000

Direct labor

75,000,000

Plant supplies

6,000,000

Plant utilities

7,000,000

Advertising

35,000,000

Sales commissions

27,000,000