A manufacturing company uses a standard costing system in which standard machine-hours (MHs) is the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: 
The following data pertain to operations for the most recent period: 
The predetermined overhead rate per MH is closest to:
Definitions:
Oral Stage
A psychoanalytic concept introduced by Freud, referring to the first stage of human psychosexual development during which pleasure is centered in the mouth area, from birth to about 18 months.
Phallic Stage
A stage in Freudian psychosexual development, occurring roughly between the ages of 3 and 6, where the libido's focus is on the genital area.
Genital Stage
The final stage in Freud's psychosexual development theory, occurring from puberty onwards, centered around mature sexual intimacy and genital pleasure.
Legal Protection
Measures and policies in place to safeguard individuals, organizations, or properties against legal action or harm.
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