Cardi has two manufacturing departments - A & B and uses departmental rates for applying overhead. The total estimated fixed overhead for A is $1677, the variable rate per direct labor hour for A is $2. The total estimated fixed overhead for department B is $1594, the variable rate per machine hour for B is $1. They expect a total of 643 direct labor hours and 18 machine hours for the period.

The following actual information pertains to Job 4:

A B

Direct materials $596 $200

Direct labor $569 $2

Job 4 incurred 8 direct labor hours and 1 machine hours

What is the predetermined overhead rate for department B?

Hint: Remember whether we use estimated or actual data to compute our predetermined overhead rate, THEN consider which activity is used to allocate variable overhead for department B and lastly review how to compute a predetermined overhead rate for a mixed cost.

Round ONLY your final answer to 2 decimal places.Do not round intermediate computations.