Steele Corporation uses a predetermined overhead rate based on machine-hours to apply manufacturing overhead to jobs. Steele Corporation has provided the following estimated costs for next year: 
Steele estimates that 10,000 direct labor-hours and 16,000 machine-hours will be worked during the year. The predetermined overhead rate per hour will be:
Definitions:
Extroversion
A personality trait typified by sociability, talkativeness, assertiveness, and high levels of emotional expressiveness.
Rorschach Test
A psychological test in which subjects' perceptions of inkblots are recorded and analyzed, used to assess an individual's personality traits and emotions.
Standardizations
The process of implementing and developing technical standards to ensure that different processes or products are consistent and compatible.
Validity
The extent to which a test, tool, or method accurately measures what it's intended to measure.
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