The cosls for the Assemny Area are collected separater and estimates for next year are pro 1.rided below. lDwerloead is applied using Direct Labor Hours as the allocation base. Indirect Material - Assemny $ 145.961] Direct Labor Hours 91.3-31.1 AssemblyLabor-Indirect $ 15.211] Facto r? Supervision - Assemny $ 153.491] Direct Materials $ 433.5?1] Depreciation - Assemblyr Equip $ 94.551] Repairs IE: Maintenance - Asseml::u|1_.r $ 23.131] AssemblyLabor-Direct $ 1.9?4.Tl Facto r? Utilities - Asse mblyArea $ 335.291] Facto r1; Insurance - Assemny Area $ 61.431] 'Al'hat Iwould be the predetermined overhead rate? [please round to the nearest the decimal place