I need help finding the MOHD (manufacturing overhead) rate

Comn Units to be produced Direct labor hours per unit Total direct labor hours needed Direct labor cost per hour Total Direct Labor Cost Little Annin Flagmakers Direct Labor Budget (US$) April May June 3,290 5,400 2,900 0.5 0.5 0.5 1,645 2,700 1,450 $40.00 $40.00 $40.00 65,800 $ 108,000 S 58,000 Quarter 11,590 0.5 5,795 $40.00 $ 231,800 $ $10 Little Annin Flagmakers Manufacturing Overhead Budget (US$) April May June Quarter Budgeted direct labor hours 1,645 2,700 1,450 5,795 Variable MOHD rate $10 $10 $10 Total variable MOHD $ 16,450 $ 27,000 $ 14,500 $ 57,950 Fixed MOHD expense $ 57,950 $ 57,950 $ 57,950 $ 173,850 Total MOHD expense $ 74.400 $ 84,950 $ 72,450 $ 231,800 Less: Depreciation $ 20.000 $ 20,000 $ 20.000 $ 60.000 Cash Disbursements for MOHI $ 54.400 $ 64,950 $ 52.450 $ 171.800 S52,450 Check Figure for June Cash Disbursements for MOHD MOHD rate IOHD expense /direct labor hour Little Annin Flagmaker's late 29 decrease + HI e BI P 10:59 AM 6/5/2020