Required information

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The following data pertain to the Oneida Restaurant Supply Company for the year just ended.

Budgeted sales revenue	$	205,000
Actual manufacturing overhead		338,000
Budgeted machine hours (based on practical capacity)		8,000
Budgeted direct-labor hours (based on practical capacity)		20,000
Budgeted direct-labor rate	$	13
Budgeted manufacturing overhead	$	364,000
Actual machine hours		11,000
Actual direct-labor hours		18,000
Actual direct-labor rate	$	17

Required:

1. Compute the firms predetermined overhead rate for the year using each of the following common cost drivers: (a) machine hours, (b) direct-labor hours, and (c) direct-labor dollars. (Round your answers to 2 decimal place.)