Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: 
Recently, Job P951 was completed with the following characteristics:
The predetermined overhead rate is closest to:
Definitions:
Autonomic Ganglion
A cluster of nerve cells that are part of the autonomic nervous system, which controls involuntary bodily functions.
Effector Organ
Any organ or tissue that responds to nerve impulses by performing a specific function, such as a muscle contracting or a gland secreting hormones.
Sympathetic Effect
The body's response to stress, often described as the "fight or flight" reaction, mediated by the sympathetic nervous system.
Increased Heart Rate
A condition where the heart beats more times per minute than the normal range, which can occur due to various factors.
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