Chojnowski Incorporated makes a single product-a cooling coil used in commercial refrigerators. The company has a standard cost system in which it applies overhead to this product based on the standard labor-hours allowed for the actual output of the period. Data concerning the most recent year appear below: 
The predetermined overhead rate is closest to:
Definitions:
Jail Diversion
An arrangement in which mentally disturbed criminal defendants are treated for their disorders on an outpatient basis. That is, they are diverted from jail to the community for mental health care.
Mental Health Care
Professional and supportive services aimed at improving and maintaining mental health and preventing mental illness.
Minor Charges
Legal accusations that are less serious compared to felony charges, often resulting in lesser penalties.
Civilly Committed
The legal process by which individuals with severe mental illnesses are ordered by a court to receive treatment, often in a secure facility.
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