The managers of Red Heart Draperies are planning for the upcoming year.In years past,the company has applied overhead based on direct labor costs.However,management believes that direct labor hours are a better basis for applying overhead and plans to use direct labor hours to apply overhead for the upcoming year. 
What is the predetermined overhead rate for the upcoming year round all answers to the nearest cent?
Definitions:
Generalized Reciprocity
A form of exchange where goods or services are provided without an immediate or specific return expected, often within close relationships.
Kinship Ties
Social bonds derived from common ancestry, marriage, or adoption, which establish relationships between individuals and groups in societies.
Child Labor Exploitation
The use of children in work that deprives them of their childhood, their potential, and their dignity, and that is harmful to physical and mental development.
Industrialized Nations
Countries that have undergone industrialization, characterized by significant technological advancement and a shift from agricultural to industrial economies.
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