Please complete the question and show your work.

Prepare Job-Order Cost Sheets, Predetermined overhead Rate, Ending Balance of WIP, Finished Goods, and COGS At the beginning of June, Rhone Company had two jobs in process, Job 44 and Job 45, with the following accumulated cost information Job 44. Job 45 Direct materials $5,000 $1,000 Direct labor 1,200 3,000 1 Applied overhead 1,950 780 Balance, June 1 $6,980 $5,950 During June, two more jobs (46 and 47) were started. The following direct materials and direct labor costs were added to the four jobs during the month of June Job 44 Job 45 Job 46 Job 47 Direct materials $2,500 $7,110 $1,800 $1,700 900 Direct labor 800 6,400 560 At the end of June, Jobs 44, 45, and 47 were completed. Only Job 45 as sold. On June 1, the balance in Finished Goods was zero. 1. Calculate the overhead rate based on direct labor cost. Round your answer to one decimal place