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Whispering Winds and Associates is a medium-sized company located near a large metropolitan area in the Midwest. The company manufactures cabinets of mahogany, oak, and other fine woods for use in expensive homes, restaurants, and hotels. Although some of the work is custom, many of the cabinets are a standard size. One non-custom model is called Luxury Base Frame. Normal production is 1,000 units. Each unit has a direct labor hour standard of 5 hours. Overhead is applied to production based on standard direct labor hours. During the most recent month, only 950 units were produced; 4,750 direct labor hours were allowed for standard production, but only 4,000 hours were used. Standard and actual overhead costs were as follows. Determine the overhead application rate. (Round answer to 2 decimal places, eg 15.75.) Overhead application rate per direct labor hour eTextbook and Media Attempts: unlimited (b) The parts of this question must be completed in order. This part will be available when you complete the part above