Volumes	Overhead Rate
200,000		per chicken
300,000		per chicken
400,000		per chicken

Required information

[The following information applies to the questions displayed below.] The controller for Tender Bird Poultry, Inc. estimates that the companys fixed overhead is $100,000 per year. She also has determined that the variable overhead is approximately $0.15 per chicken raised and sold. Since the firm has a single product, overhead is applied on the basis of output units, chickens raised and sold.

Required:

1. Calculate the predetermined overhead rate under each of the following output predictions: (Round your answers to 2 decimal places.)