Pentucket Computer Company uses a job order costing system in which each batch manufactured is a different job. Pentucket Computer Company assigns direct materials and direct labor to each job. The company assigns labor costs at $15 per hour. It allocates manufacturing overhead to jobs based on a predetermined overhead allocation rate, computed as a percentage of direct labor costs. At the beginning of 2024 , the controller prepared the following budget: (Click the icon to view the budget.) In November 2024, Pentucket Computer Company worked on several jobs. Records for two jobs appear here: (Click the icon to view the records for the two jobs.) Read the requirements. Requirement 1. Compute Pentucket Computer Company's predetermined overhead (OH) allocation rate for 2024 . Data table Data table