Doric Agricultural Products uses a predetermined overhead allocation rate based on direct labor cost. The predetermined overhead allocated during the year is $270,000. The details of production and costs incurred during the year are as follows: 
What is the predetermined overhead allocation rate applied by Doric?
Definitions:
Ectoderm
The outermost layer of cells or tissue of an embryo in early development, giving rise to the formation of the nervous system and the skin epidermis.
Germ Layer
One of the three primary layers of cells (ectoderm, mesoderm, endoderm) in the early embryo from which all the organs and tissues of the body eventually develop.
Excretory System
A system of organs responsible for the removal of waste products and excess substances from an organism's body.
Ectoderm
The outermost layer of cells or tissue of an embryo in early development, giving rise to the epidermis and nervous system among others.
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