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A firm uses TDABC. A department within this firm has three types of overhead cost, which cost $4,020, $3,260, and $8,925. The department has practical

A firm uses TDABC. A department within this firm has three types of overhead cost, which cost $4,020, $3,260, and $8,925. The department has practical capacity of 1,405 technician hours. The department has the following technician hours per activity driver.

  • 1.14 technician hour(s) per batch
  • 1.41 technician hour(s) per machine hour
  • 0.61 technician hour(s) per direct labor hour

What is the department's activity rate for the activity cost pool that uses direct labor hours as a driver (round rate to nearest cent)?

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