初會原文題 - 會計

The direct labor budget of Yuvwell Corporation for the upcoming fiscal year
contains the following details concerning budgeted direct labor-hours:

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

Budgeted direct
labor-hours 5,000 4,550 5,300 5,650

The company's variable manufacturing overhead rate is $2 per direct
labor-hour and the company's fixed manufacturing overhead is $39,000 per
quarter. The only non cash item included in fixed manufacturing overhead is
depreciation, which is $11,000 per quarter.

Compute the company's manufacturing overhead rate (including both variable
and fixed manufacturing overhead) for the upcoming fiscal year.(Round your
answer to 2 decimal places.)

Manufacturing overhead rate for the year ( )




--