A job cost sheet of Nilson Company is given below.

Job Cost Sheet
Job No. 469							Quantity: 2,000
Item: White Lion Cages							Date Requested: 7/2
For: Zawadi Company							Date Completed: 7/31
Date		Direct Materials			Direct Labour		Manufacturing Overhead
7/10		$ 890
12		940
15					$ 420		$ 504
22					350		420
24		1,600
27		1,596
31					500		600
Cost of completed job:
Direct materials
Direct labour
Manufacturing overhead
Total cost
Unit cost

(b)

Calculate the predetermined manufacturing overhead rate.

Predetermined manufacturing overhead rate

%