Gulf Breeze Company assigns manufacturing overhead to Work in Process Inventory using direct labor cost. In the following table, Gulf Breeze developed the estimated costs when the Master Budget was prepared before the start of 203, and the actual costs were not known until the end of 203 : Based on the information above, Gulf Breeze's predetermined manufacturing overhead allocation rate (PMOAR) for 203 is Round your answer to 2 decimal places. 0.34 0.30 0.47 2.42 0.41