The following data relates to Patterson Company's estimated amounts for next year. 
What is the company's plantwide overhead rate if direct labor hours are the allocation base?
(Round to two decimal places.)
Definitions:
Average Number
The arithmetic mean, calculated as the sum of all values in a set divided by the number of values in the set.
Event Occurs
Indicates the happening of a specific condition or outcome within a statistical experiment.
Standard Deviation
A measure of the amount of variation or dispersion of a set of values; a low standard deviation indicates that the values are close to the mean.
Poisson Distribution
A probability distribution that expresses the probability of a given number of events occurring in a fixed interval of time or space.
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