Lightner Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year.Data for the upcoming year appear below: 
Required:
Compute the company's predetermined overhead rate.
Definitions:
Immune Response
The reaction of the immune system against foreign substances or pathogens, including both innate and adaptive immune mechanisms.
Antigen
Any substance that the immune system can recognize and potentially trigger an immune response, often a protein on the surface of pathogens, allergens, or cancer cells.
Thalassemia
A genetic blood disorder characterized by less oxygen-carrying protein in red blood cells.
Pernicious Anemia
A form of anemia caused by the body's inability to absorb vitamin B12 from the gastrointestinal tract, leading to a reduction in red blood cell production.
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