Merati Corporation has two manufacturing departments--Forming and Assembly. The company used the following data at the beginning of the year to calculate predetermined overhead rates: 
During the most recent month, the company started and completed two jobs--Job B and Job L. There were no beginning inventories. Data concerning those two jobs follow:
Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments. The departmental predetermined overhead rate in the Forming Department is closest to:
Definitions:
Quotas
Pre-determined targets or minimum requirements that must be met within a specified time frame, often used in sales, production, or employment contexts.
Trade Control
regulations and policies that governments implement to control the flow of goods and services across their borders.
Polycentric Staffing Model
The polycentric staffing model calls for the dominant use of host-country nationals throughout the organization.
Human Resources
The department within an organization that focuses on recruitment, management, and direction for the people who work in the organization.
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