overhead rate based on machine$-$hours. At the beginning of the year, it estimated that $4,000$ machine$-$hours would be

required for the perlod's estimated level of production. Sweeten also estimated $$33,000$ of fixed manufacturing overhead

cost for the coming perlod and varlable manufacturing overhead of $$3\mathrm{.}70$ per machine$-$hour.

Because Sweeten has two manufacturing departments$-$Molding and Fabrication$-$it is considering replacing its plantwide

overhead rate with departmental rates that would also be based on machine$-$hours. The company gathered the following

additional information to enable calculating departmental overhead rates:

The direct materials cost, direct labor cost, and machine$-$hours used for Jobs P and Q are as follows:

Sweeten Company had no overapplied or underappled manufacturng overhead costs durng the year.

Required: $$

For questions $1-8,$ assume that Sweeten Company uses a plantwide predetermined overhead rate with machine$-$hours as

the allocation base. For questions, $9-15,$ assume that the company uses predetermined departmental overhead rates with

machine$-$hours as the allocation base in both deparments.

What is the company's plantwide predetermined overhead rate?

Note: Round your answer to $2$ decimal places.

Predetermined overhead rate

per MH