Use the following information for the next 2 questions. 
Franks Fabricating uses job costing and applies overhead using a normal costing system and uses direct labor cost as the allocation base. This period's estimated overhead cost is $100,000 and estimated direct labor cost of $50,000 and 2,500 direct labor hours.
-What is the overhead allocation rate?
Definitions:
Mastered Conservation
Understanding that properties such as mass, volume, and number remain the same despite changes in the form or appearance of objects.
Egocentrism
A cognitive characteristic where an individual has difficulty understanding that other people’s perspectives and viewpoints can be different from their own.
Secure Attachment
A type of emotional bond where individuals feel confident and trust their relationship partners, often stemming from consistent caregiving in early life.
Attractive Toys
Playthings designed with features that are appealing to children, often stimulating their interest or desire to engage in play.
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