Petty Corporation has two production departments, Milling and Finishing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Milling Department's predetermined overhead rate is based on machine-hours and the Finishing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: 
The predetermined overhead rate for the Finishing Department is closest to:
Definitions:
Cerebral Palsy
A neurological disorder caused by a non-progressive brain injury or malformation that occurs while the child’s brain is under development.
Sacrum
A large, triangular bone at the base of the spine, forming the upper part of the pelvis.
Exposed Bone
A medical condition where bone is visible through the skin or an open wound, often requiring immediate treatment to prevent infection.
Pressure Ulcer
An injury to the skin and underlying tissue, usually over a bony prominence, as a result of prolonged pressure or pressure in combination with shear.
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