What should the predetermined overhead rate be in the highlighted yellow box.

\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ Activity-based Management Case } \\ \hline \multicolumn{10}{|l|}{ Data: } \\ \hline & & & Cost & ProductDesign & LaborSupport & Automation & CustomerRelations & Other & Total \\ \hline \multicolumn{10}{|c|}{ Production Department } \\ \hline & Indirect Labor & & 2,000,000 & 5% & 75% & 10% & 0% & 10% & 100% \\ \hline & Material Planning \& Logistics & & 1,200,000 & 10% & 40% & 45% & 0% & 5% & 100% \\ \hline & Plant Facilities Expense & & 1,800,000 & 5% & 25% & 60% & 0% & 10% & 100% \\ \hline & Depreciation Expense & & 3,500,000 & 10% & 4% & 70% & 0% & 16% & 100% \\ \hline \multicolumn{2}{|c|}{ Total Production Dept Expense } & & 8,500,000 & & & & & & \\ \hline & & & & & & & & & \\ \hline \multicolumn{10}{|c|}{ Selling \& Administrative Department } \\ \hline & Design Engineering & $ & 600,000 & 75% & 5% & 10% & 5% & 5% & 100% \\ \hline & Administrative Staff Wages & & 300,000 & 5% & 20% & 10% & 15% & 50% & 100% \\ \hline & Marketing Expense & & 400,000 & 10% & 10% & 0% & 70% & 10%" & 100% \\ \hline & Selling Expenses & & 200,000 & 0% & 0% & 0% & 90% & 10%7 & 100% \\ \hline \multicolumn{2}{|c|}{ Total Selling \& Admin. Dept Expense } & & 1,500,000 & & & & & & \\ \hline \multicolumn{2}{|c|}{ Total Overhead } & & 10,000,000 & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Product Lines } \\ \hline Product Line Data & Specialty Applications & Mainstream \\ \hline Sales volume & 300,000 & 3,000,000 \\ \hline Average Selling Price & $13.45 & $4.56 \\ \hline Direct Materials & $600,000 & $4,500,000 \\ \hline Direct Labor Hrly Wage & $20.00 & $24.00 \\ \hline Direct Labor hours & 50,000 & 100,000 \\ \hline Machine hours & 1,000 & 49,000 \\ \hline Unique Designs & 8 & 2 \\ \hline Unique Customers & 10 & 30 \\ \hline \end{tabular} PART \#3: Assign Manufacturing Overhead Costs to Product Lines using Absorption Costing (based on Direct Labor Hours) \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{9}{|c|}{ Absorption-based Costing Profit Analysis } \\ \hline & & \multicolumn{2}{|c|}{ Specialty Applications } & \multicolumn{3}{|c|}{ Mainstream } & \multirow{2}{*}{\multicolumn{2}{|c|}{EntireBusinessIncomeStatement}} \\ \hline & Pre-DetermineOverheadRate(perDLHour) & Direct Labor Hours & IncomeStatement & Direct Labor Hours & & e Statement & & \\ \hline Sales & & & 4,035,000 & & $ & 13,680,000 & $ & 17,715,000 \\ \hline Direct Materials & & & 600,000 & & $ & 4,500,000 & $ & 5,100,000 \\ \hline \multirow[t]{2}{*}{ Direct Labor } & & & 1,000,000 & & & 2,400,000 & & 3,400,000 \\ \hline & SHOULD EQUAL & & & & & & & \\ \hline Manufacturing Overhead & 66.67 & 50,000 & 3,333,333 & 100,000 & & 6,666,667 & & 10,000,000 \\ \hline Total Product Cost & & & 4.933,333 & & $ & 13,566,667 & $ & 18,500,000 \\ \hline & & & & & & & & \\ \hline Product Line Profit & & & (898,333) & & $ & 113,333 & $ & (785,000) \\ \hline Product Line Profit Margin & & & 22.3% & & & 0.8% & & 4.4% \\ \hline Period Expenses & & & & & & & $ & - \\ \hline & & & & & & & & \\ \hline Total Business Profit & & & & & & & $ & (785,000) \\ \hline Total Business Profit Margin & & & & & & & & 4.4% \\ \hline \end{tabular}