answer please

Finish Svenson Company is a manufacturing company that produces and sells a single product. During 2020 the company manufactured 88,000 units and sold 95,000 units. WIP inventory on January 1, 2020 was $70,000 and WIP inventory on December 31, 2020 was $60,000. Other related information in the 2020 is as follows (in totals) PM purchases $ 100,000 (80 % used in production) Sales salaries $ 120,000 Labour Wages $ 250,000 (80% of which is direct) Administrative salaries.$ 150,000 Finished Goods (beginning........$ 150,000 Factory insurance.$ 200,000 Finished Goods (ending) .......$ 100.000 Indirect materials used $ 50,000 Office Insurance $150,000 sales price: $ 15 per unit Overhead is applied to products using DL hours, and in 2020 2,500 DL hours were spent. REQUIRED: Find the overhead application rate for the year 2020