Aspen Technologies has the following budget data: 
If factory overhead is to be applied based on direct labor hours,the predetermined overhead rate is
Definitions:
Significant Influence
The capacity of an investor to participate in the financial and operating policy decisions of an investee but not control those policies.
Equity Method
An accounting technique used by firms to assess the profits earned from their investments in other companies by reporting these profits as income.
Fair Value Method
An accounting approach that assesses assets and liabilities at their current market value rather than historical cost.
Equity Method
An accounting technique used by firms to assess the profits earned through their investments in other companies, recognizing income in proportion to ownership.
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