Bramble Artworks creates hand-painted picture frames. The frames are cast from resin in an automated process. Once the casting is done, talented artisans hand-paint one of fifteen designs on each frame. In the final assembly process, a worker inserts the glass pane and attaches the backing to the frame. Brambles budget for the current year, along with the production requirements for two of the frames it produces, are as follows:

		Department
		Casting		Painting		Assembly
Direct labor hours				48,000		12,000
Machine hours		18,000				2,000
Manufacturing overhead cost		$180,000		$374,400		$57,600

Seasons of Fun Frame		Department
		Casting		Painting		Assembly
Direct labor hours				1		0.25
Machine hours		1.50				0.50

Birth Announcement Frame		Department
		Casting		Painting		Assembly
Direct labor hours				1.50		0.50
Machine hours		0.75				0.10

(a)

Incorrect answer iconYour answer is incorrect.

Assume that Bramble Artworks uses a single predetermined overhead application rate based on direct labor hours. Calculate the rate for the current year. (Round overhead rate to 2 decimal places, e.g. 3.54.)

Predetermined overhead rate

$enter the predetermined overhead rate per machine hour in dollars /direct labor hour