Carla Vista Company is a manufacturer with a fiscal year that runs from July 1 to June 30 . The company uses a normal job-order cost accounting system for its production costs. It uses a predetermined overhead rate based on direct labour hours to apply overhead to individual jobs. It prepared three budgets of overhead costs for the 2022 fiscal year as follows: Although the annual ideal capacity is 180,000 direct labour hours, company officials have determined that 144,000 direct labour hours represent the normal capacity for the year. The following information is for November 2022 when Jobs X- 50 and X51 were completed: Factory equipment costs (a) Calculate the predetermined rate to be used to apply overhead to individual jobs during the fiscal year. (Round answer to 2 decimal places, eg. 52 . per labour hour The following information is for November 2022 when Jobs X-50 and X-51 were completed: Materials and supplies requisitioned for production Factory direct labour hours (DLH) Labour costs Building occupancy costs (heat, light, depreciation)