29 of 60 < View Policies Current Attempt in Progress -12 E Ruth has decided to try and calculate her Manufacturing Overhead (MOH) allocation with a departmental rate rather than using a plant-wide rate. She works for Sunland, Inc., a factory that produces seashell-themed keychains. She is looking at the costs derived from the production department and the department's total budgeted costs include: Factory Utilities, $66680; Factory Supervisor Salaries, $98500; Assembly Line Worker Wages, $286000; Maintenance Wages, $33500; Seashells, $17000; Metal for Keychains, $9500; and Factory Depreciation, $53000. What is the budgeted departmental MOH rate based on Direct Labor (DL) cost? $0.88 $5.05 $11.90 $0.22