Hi - can you help me this question please? Thank you!

Whispering Winds and Associates is a medium-sized company located near a large metropolitan area in the Midwest. The company manufactures cabinets of mahogany, oak, and other fine woods for use in expensive homes, restaurants, and hotels. Although some of the work is custom, many of the cabinets are a standard size. One non-custom model is called Luxury Base Frame. Normal production is 1.000 units. Each unit has a direct labor hour standard of 5 hours. Overhead is applied to production based on standard direct labor hours. During the most recent month, only 810 units were produced: 4,050 direct labor hours were allowed for standard production, but only 4.000 hours were used. Standard and actual overhead costs were as follows. Standard Actual (1,000 units) (810 units) Indirect materials $ 10,900 $ 11,200 Indirect labor 39,100 46.400 (Fixed) Manufacturing supervisors salaries 20.500 20.000 (Fixed) Manufacturing office employees salaries 11,800 1,400 Fixed) Engineering costs 24,500 22.700 Computer costs 9.100 9,100 Electricity 2.300 2.300 (Fixed) Manufacturing building depreciation 7.300 7.300 (Fixed) Machinery depreciation 2.700 2.700 (Fixed) Trucks and forklift depreciation 1,400 1.400 Small tools 600 1.300 (Fixed) Insurance 500 500 Fixed) Property taxes 300 300 Total $131,000 $136,600 (a) Determine the overhead application rate. (Round answer to 2 decimal places, e.g. 15.75.) Overhead application rate per direct labor hour