12-6 You have validated the following information from a contractor's proposal: Year 2012 (actual) 2013 (actual) 2014 (actual) 2015 (actual) 2016 (projected Allocation Base $1,375,000 $1,490,000 $1,300,000 $1,425,000 $1,500,000 Expense Pool $250,550 $275,300 $201,000 $265,000 Based on the above information and regression analysis, what is the calculated overhead rate for 2016? (Use regression template.) O 48.91% O 5.21% O 19. 19% O 286.25%