A manufacturer of industrial equipment has a standard costing system based on standard direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:    Level of activity  3,250 DLHs Overhead costs at the denominator activity level:    Variable overhead cost $ 10,000  Fixed overhead cost $ 42,125  The following data pertain to operations for the most recent period:    Actual hours  4,100 DLHs Standard hours allowed for the actual output  2,667 DLHs Actual total variable manufacturing overhead cost $ 10,600  Actual total fixed manufacturing overhead cost $ 42,525  What is the predetermined overhead rate to the nearest cent?

24 A manufacturer of industrial equipment has a standard costing system based on standard direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below. Level of activity 3, 250 DLHS 3 Overhead costs at the denominator activity points level: Variable overhead cost $10 , 000 Fixed overhead cost $42 , 125 00:52:31 The following data pertain to operations for the most recent period: Actual hours 4 , 100 DLHS Standard hours allowed for the actual output 2 , 667 DLHS Actual total variable manufacturing overhead cost $10 ,600 Actual total fixed manufacturing overhead cost $42,525 What is the predetermined overhead rate to the nearest cent? Multiple Choice O $12.96. $12.71. O $16.04. O $16.35