Reamer Corporation uses a predetermined overhead rate based on machine-hours to apply manufacturing overhead to jobs. The Corporation has provided the following estimated costs for next year: 
Reamer estimates that 500 direct labor-hours and 1,000 machine-hours will be worked during the year. The predetermined overhead rate per hour will be:
Definitions:
Screen Savers
Programs that fill the computer screen with moving images or patterns when the computer is not in use, originally designed to prevent phosphor burn-in on CRT and plasma computer monitors.
Burn-in
A phenomenon where an image or portion thereof becomes permanently fixed on a screen, typically due to prolonged display of static graphics.
Local Account
An account managed directly on a device, allowing a user access without the need for network-based authentication.
Web
A system of interconnected documents and other resources, linked by hyperlinks and URLs, accessible over the Internet.
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