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 hours as the allocation base, what would the predetermined manufacturing overhead rate be?
Definitions:
Insurance
A financial product sold by companies to individuals or entities to protect against financial loss or damage from specified risks.
Probability
The measure of the likelihood that an event will occur, quantified as a number between 0 and 1, where 1 indicates certainty.
Insurance
A financial product that provides protection against financial losses from various risks like accidents, illnesses, or property damage.
Guaranteed Income
A system of social welfare provision that guarantees that all citizens or families have an income sufficient to live on, provided they meet certain conditions.
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