Claybrooks Corporation has two manufacturing departments--Casting and Assembly. The company used the following data at the beginning of the year to calculate predetermined overhead rates: 
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. That predetermined manufacturing overhead rate is closest to:
Definitions:
Glial Cells
Non-neuronal cells in the central nervous system and peripheral nervous system that do not produce electrical impulses but support, nourish, and protect the neurons.
Dendrites
Dendrites are extensions of neurons that receive signals from other neurons and are crucial for neural communication and processing.
Axons
Long, threadlike extensions of neurons that transmit electrical impulses away from the neuron's cell body to other neurons or to muscles or glands.
Stellate Cells
Star-shaped cells found in the nervous system and other tissues, involved in various functions including synaptic transmission.
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