Branin Corporation uses a job costing system with a single predetermined plant-wide overhead rate based on direct labor hours. The company based its default overhead rate for the current year on a total fixed manufacturing overhead of $160,000, variable manufacturing overhead of $3.40 per direct labor hour, and 80,000 labor hours. direct. 

The company provided the following data for the recently completed job A578: 

Total labor hours: 250. 

Direct materials: $715. 

Direct labor cost: $9,000.

Calculate the default overhead rate. 

Answer rating: 100% (QA)

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