Job $101$

Job $102$

Direct materials used. $..$

$$16,000$

$$13,500$

Direct labor hours used.

$185$

$76$

What is Lakeland$\text{'}$s predetermined overhead rate based on direct labor$$ hours?

Determine the formula to calculate Lakeland$\text{'}$s predetermined overhead rate based on direct labor$$ hours, then calculate the rate.