"robert rothschild farms hosted its first employee appreciation week at its retail outlet for its 75 employees in an effort to boost morale and give its employees an incentive for continued improvement in their performance. which function of management does the foregoing demonstrate?

Bridge building company estimates that it will incur $1,200,000 in overhead costs for the year. additionally, the company estimates 50,000 direct labor hours will be spent building custom walking bridges for the year at a total direct labor cost of $600,000. what is the predetermined overhead rate for bridge building company if direct labor costs are to be used as an allocation base?