see attached

18 The following information has been gathered for Catalyst Legal Services for its fiscal year ending December 31: Actual office overhead costs $1, 295, 500 Actual billable labor hours 44, 800 Actual billable labor costs $3, 980, 000 Estimated office overhead costs $1, 041, 600 Estimated billable labor hours 48, 200 Estimated billable labor costs $4, 340, 000 What is the predetermined office overhead rate per billable labor dollar