Marquis Company estimates that annual manufacturing overhead costs will be $900,000. Estimated annual operating activity bases are direct labor cost $500,000, direct labor hours 50,000, and machine hours 100,000.

Compute the predetermined overhead rate for each activity base. (Round answers to 2 decimal places, e. g. 10.50.)

Overhead rate per direct labor cost
Marquis Company estimates that annual manufacturin

Overhead rate per direct labor hour
$Marquis Company estimates that annual manufacturin

Overhead rate per machine hour
$Marquis Company estimates that annual manufacturin

In January, Dieker Company requisitions raw materials for production as follows: Job 1 $900, Job 2 $1,200, Job 3 $700, and general factory use $600.

Prepare a summary journal entry to record raw materials used. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)