Quick Step 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 Quick Step Company uses direct labor hours as the allocation base, what would the predetermined manufacturing overhead rate be?
Definitions:
Biological Factors
Components of an individual's physical state that influence their behavior, such as genetic makeup, brain chemistry, and nervous system functioning.
ADHD
A disorder affecting focus, self-control, and other essential skills, resulting from differences in brain anatomy and function.
Parkinson's Disease
A progressive nervous system disorder that affects movement, often including tremors.
HIV-associated Neurocognitive Disorder
A spectrum of cognitive, motor, and/or behavioral impairments caused by HIV infection and its effects on the brain.
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