(45) 2a. SU Engineers is a consulting company that uses the Washington State Department of Transportation's overhead guidelines. Given the following expenses, calculate the overhead rate Amount $145.459 $7,546 $214,556 $13,091 $3.548 $18,355 $31,568 $55,689 $21,456 Item Administrative salaries Advertising Direct Labor Payroll Taxes Entertainment Insurance Office expenses Rent 401 (k) Plan Contributions (45) 2a. SU Engineers is a consulting company that uses the Washington State Department of Transportation's overhead guidelines. Given the following expenses, calculate the overhead rate Amount $145.459 $7,546 $214,556 $13,091 $3.548 $18,355 $31,568 $55,689 $21,456 Item Administrative salaries Advertising Direct Labor Payroll Taxes Entertainment Insurance Office expenses Rent 401 (k) Plan Contributions