Jack has just been hired as an accountant and is in the process of performing some cost accounting calculations. The factory where he works produces tennis balls and uses a plant-wide cost pool under their simple costing system. The factory's total Manufacturing Overhead (MOH) costs are budgeted for: rent for the factory, $72300; factory utilities, $42000; quality control salaries, $51600; and janitorial salaries, $37800 in addition to assembly line workers' wages of $245700, tennis ball coating costs of $7000, and tennis ball core costs of $4700. What is the budgeted MOH rate using one plant-wide pool based on Direct Labor (DL) cost? $7.42 $0.83 $4.18 $4.41