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Henson Company estimates that its overhead expense wil stand at $2,400,000 this year. It also expects the direct labor cost to be 52.000.000. It traditionally applies overhead using direct labor cost as its basis. Job No. 190 is charged with $120,000 of direct materials costs and $150.000 of direct labor cost. Calculate the predetermined overhead rate for Henson Company CS-Ey daanan nettheturing costs :