Duggan Company applies manufacturing overhead to jobs on the basis of machine hours used. Overhead costs are expected to total $290,260 for the year, and machine usage is estimated at 126,200 hours. For the year, $309,326 of overhead costs are incurred and 132,600 hours are used. Compute the manufacturing overhead rate for the year. (Round answers to 2 decimal places, e.g. 1.25.)

this is a three part question but it wont let me post the other two until I answer this