Escatel Corporation bases its predetermined overhead rate on the estimated labor-hours for the upcoming year.Data for the most recently completed year appear below: 
Required:
Compute the company's predetermined overhead rate for the recently completed year.
Definitions:
Power
The ability or capacity to direct or influence the behavior of others or the course of events.
Authentic Leader
Authentic Leader describes a leadership style characterized by genuine, transparent, and ethical guidance, emphasizing the leader's true self.
Balanced Processing
A leadership quality where individuals objectively analyze relevant data before making decisions, ensuring diverse viewpoints are considered.
Objective Analysis
The evaluation or examination of facts or evidence in a manner that is unbiased and not influenced by personal feelings or opinions.
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