Johansen Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. The Corporation has provided the following estimated costs for the next year: 
Jameson estimates that 20,000 direct labor-hours will be worked during the year. The predetermined overhead rate per hour will be:
Definitions:
Terminal Voltage
The voltage measured across the terminals of a device, reflecting the device's operating condition.
Electrical System
A network of electrical components connected together to generate, transmit, distribute, store, or use electricity.
Main Winding
The primary coil or loop of wire in a motor or generator that creates a magnetic field when energized.
Run Winding
The winding in a motor that is energized during normal operation to produce torque.
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