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Part $1$

Piedmont Computer Company uses a job order costing system in which each batch manufactured is a different job. Piedmont Computer Company assigns direct materials and direct labor to each job. The company assigns labor costs at $ $25$ per hour. It allocates manufacturing overhead to jobs based on a predetermined overhead allocation$$ rate, computed as a percentage of direct labor costs. At the beginning of $2025,$ the controller prepared the following$$ budget:

Manufacturing overhead

$$290,000$

Direct labor costs

$$1,160,000$

In November $2025,$ Piedmont Computer Company worked on several jobs. Records for two jobs appear$$ here:

for Job $721$ the Direct labor hours are $780$ hours and Direct materials are $$23,400$

for Job $722$ The direct labor hours are $60$ hours and Direct materials are $$2,500$

Requirement $1.$ Compute Piedmont Computer$$ Company's predetermined overhead$($OH$)$ allocation rate for $2025.$

blank divided by blank eqauls Predetermined OH allocation rate

and blank divided by blank equals what percentage