Nadal Company is debating the use of direct labor cost or direct labor hours as the cost allocation base for allocating manufacturing overhead. The following information is available for the most recent year: 
If Nadal Company uses direct labor cost as the allocation base, what would the predetermined manufacturing overhead rate be?
Definitions:
Normal Expectancy
The statistical average number of years an individual is expected to live based on demographic factors like their current age and sex.
Anopheles Mosquito
A genus of mosquitoes that serves as the primary vector for malaria in humans by transmitting the Plasmodium parasite.
Parasitic Disease
An illness caused by infections with parasitic organisms such as protozoa, worms, or insects.
Vector
An organism, typically an insect or arthropod, that transmits a disease or parasite from one animal or plant to another.
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