Answer:
Predetermined manufacturing overhead rate= 0.788
Explanation:
Giving the following information:
Estimated manufacturing overhead  $259,650 
Factory utilities  $30,200 
Estimated labor hours  35,000 
Indirect labor  $22,400 
Actual direct labor hours  36,000 
Sales commissions  $53,700 
Estimated direct labor cost  $329,600 
Factory rent  $47,700 
Actual direct labor cost  $320,600
Factory property taxes  $28,100 
Factory depreciation  $65,400
Indirect materials  $33,000
Predetermined manufacturing overhead rate= total estimated manufacturing overhead/ total amount of allocation base
Predetermined manufacturing overhead rate= 259650/329600
Predetermined manufacturing overhead rate= 0.788