Explain in detail answer is not 54.01

[The following information applies to the questions displayed below.] Ozuna Company uses a job-order costing system with a plantwide predetermined overhead rate based on direct laborhours. For job costing purposes, it uses an average direct labor wage rate of $20 per hour. The company has been struggling financially; accordingly, it has asked you to conduct a job profitability study beginning with a thorough critique of its existing cost system. To keep the scope of your project manageable, you have chosen a subset of 12 jobs from the mary jobs completed by the company during the year. Your goal is to complete the table shown below and comment on the insights that it provides: Click here to download the Excel template. which you will use to answer the questions that follow. Click here for a brief tutorial on PivotTables in Excel. Click here for a brief tutorial on VLOOKUP in Excel Required: 4. Within the "Estimated MOH1 tab, a. Create a formula in cell E40 that calculates a plantwide predetermined overhead rate this year. b. What is the plantwide predetermined overhead rate for this year