As of the end of June, the job cost sheets at Racing Wheels, Inc., show the following total costs accumulated on three custom jobs.

	Job 102			Job 103			Job 104
Direct materials	$	15,000		$	33,000		$	27,000
Direct labor		8,000			14,200			21,000
Overhead applied		4,000			7,100			10,500

Job 102 was started in production in May and the following costs were assigned to it in May: direct materials, $6,000; direct labor, $1,800; and overhead, $900. Jobs 103 and 104 were started in June. Overhead cost is applied with a predetermined rate based on direct labor cost. Jobs 102 and 103 were finished in June, and Job 104 is expected to be finished in July. No raw materials were used indirectly in June. Using this information, answer the following questions. (Assume this companys predetermined overhead rate did not change across these months.) . Using the accumulated costs of the jobs, what predetermined overhead rate is used?

Overhead Rate
Choose Numerator:	/	Choose Denominator:	=	Overhead Rate
Job 102
	/		=	Overhead rate
	/		=	0
Job 103
	/		=	Overhead rate
	/		=	0
Job 104
	/		=	Overhead rate
	/		=