Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. The company has two manufacturing departments--Molding and Fabrication. It started, completed, and sold only two jobs during MarchJob P and Job Q. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March):

	Molding			Fabrication			Total
Estimated total machine-hours used		2,500			1,500			4,000
Estimated total fixed manufacturing overhead	$	12,500		$	16,500		$	29,000
Estimated variable manufacturing overhead per machine-hour	$	2.40		$	3.20

	Job P			Job Q
Direct materials	$	23,000		$	13,000
Direct labor cost	$	29,000		$	11,500
Actual machine-hours used:
Molding		2,700			1,800
Fabrication		1,600			1,900
Total		4,300			3,700

Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month.

Required:

For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.

1. What was the companys plantwide predetermined overhead rate?