(20 points) Company B does not use rates at capacity to allocate overhead, instead it uses actual overhead rates as in their financial accounting system. It expects to pay 145.22,000 in wages this year. In recent years, wages have ranged from a low of 98.31,000 to a high of 198.80,000 while the average was 130,000. Overhead costs have been largely fixed at 954.05,000 in recent years. What is the actual overhead rate as a percentage of wages? Do not forget to pre-multiply by 100 to get a percentage. Enter your answer as a number rounded to two decimal points, e.g., 3.14, 25.70, 100.00, 1540.99. Do not enter any letters, unit symbols (such as %), commas, or other non-numerical characters!