Case Construction Company, a three-year-old business, provides contracting and construction services to a variety of clients. Given that each construction job is different from the others, Susen Byrd, the company's accountant, decided to use a job-order costing system to allocate costs to the different jobs. She decided to use construction labour-hours as the basis for overhead allocation. In? December 2021, she estimated the following amounts for the year 2022: Byrd recorded the following for the second quarter of 2022 for the three jobs that the company started and completed during the quartec Required: 1. Compute the predetermined oveinead alocotion rate for 2022 and apply overhead to the three jobs. (Aound your "Predetermined overhead allocation rate" to 2 decimal places.)