Estimated cost and operating data for three companies for the upcoming year follow:
Company
A B C
Direct labour hours 51,000 25,500 38,250
Machine-hours 25,500 51,000 12,750
Direct materials cost $ 255,000 $ 178,500 $ 191,250
Manufacturing overhead cost $ 341,700 $ 306,000 $ 631,125
Predetermined overhead rates are computed using the following bases in the three companies:
Company Overhead Rate Based on
A Direct labour hours
B Machine-hours
C Direct materials cost
Required:
1. Compute the predetermined overhead rate to be used in each company during the upcoming year. (Round your answers to 2 decimal places.)