KFC Industries estimates direct labor costs and manufacturing overhead costs for the upcoming year to be $920,000 and $740,000, respectively. KFC allocates overhead costs based on machine hours. The estimated total labor hours and machine hours for the coming year are 23,000 hours and 9,250 hours, respectively. What is the predetermined overhead allocation rate? (Round your answer to the nearest cent.)

During the year, Maria Corporation's cost of goods manufactured is $925,000. Beginning of the year finished goods inventory is $175,000 and end of the year finished goods inventory is $210,000. What is the cost of goods sold?need answer

The predetermined overhead rate is_.