A company uses a budgeted overhead rate in applying overhead to production orders. Lahor cost is used for Department " A " and machine hours are used for Department "B'". At heginning of the year, the following predictions were made. During a month, a job order cost sheet for lob 1105 shows the following processine through both departments: Asuume that Job Orter 8105 consists of 30 Units of product. Calculate the predetermined rate for use in Department " A : it is