Melter Washer Direct Material 40 50 Direct Labour Hours worked 30 60 Direct Labour Wage 20 80 Actual MOH Liters of paint 60 55 20 Pounds of Copper 20 20 40 Inspections 40 30 40 Estimated MOH Liters of paint 25 30 20 Pounds of Copper 45 35 40 Inspections 35 45 40

Assuming the traditional method is used and inspections are the CD:

What is the PDOR