The Quadrangle Fabrication Plant had a fire at the beginning of 2013 and most of the records for the year 2012 were lost. Some data for the year 2012 were located by the accountants and are shown below. 
The company bases its manufacturing overhead allocation on direct labor hours. What was the predetermined manufacturing overhead allocation rate for 2012? (Please round to the nearest cent.)
Definitions:
Workforce Drug Testing
The process of screening employees or job applicants for the use of illegal drugs or misuse of prescription medication.
Toxicology
The science that deals with the effects, mechanisms, and detection of poisons and toxic substances on living organisms.
Pap Smear
A screening test for cervical cancer, involving the collection of cells from the cervix.
Cervical Cancer
A type of cancer that occurs in the cells of the cervix, the lower part of the uterus that connects to the vagina, often caused by the human papillomavirus (HPV).
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