University's indirect rate structure includes Service Centers. A Service Center provides a specific service or group of services billed at a standard per$-$hour

basis.

The Service Center hourly rate is established at the beginning of the fiscal year and is based on Pool Costs divided by estimated labor hours to be billed out.

The Service Center pool includes all cost components that are required to manage the operation such as labor, supplies and other associated costs.

The Carpentry Service Center established rate for the year is $$\frac{104}{h}r.$ With the information in the table below, please answer the following $3$ questions.

How many hours did the Service Center expect to sell when the rate was established at the beginning of the year $($round to the nearest hour$)?$

What is the forecast effective rate $($round to the nearest dollar$)?$

How many hours does the Service Center need to sell in order to cover the forecasted pool costs $($round to the nearest hour$)?$