Problem #$7$: Manufacturing Overhead

You have been hired as a new accountant for Bake$-$Me$-$Some$-$Bread, Inc. They have asked you to calculate the

company's

Manufacturing Overhead Rate. You are given the following data from the accounting records for last month:

Sales

Cleaning supplies for the plant

Salary for the plant manager

Raw Materials including flour & eggs

Shipping costs $($to deliver bread to stores$)$

Bread baker wages $($working on the production lines$)$

Commissions to bread salespeople

Utility expense for the plant

Depreciation on the factory equipment

Factory supplies not directly associated with the product

Legal fees