Answer:
51.369%
Step-by-step explanation:
Given that,
Estimated overhead costs for the year = $24,750
Totes:
Direct materials cost per unit = $31
Direct labor cost per unit = $51
Number of units = 500
Satchels:
Direct materials cost per unit = $41
Direct labor cost per unit = $63
Number of units = 360
Estimated direct labor:
= (Direct labor cost per unit × No. of units) of Totes + (Direct labor cost per unit × No. of units) of Satchels
= ($51 × 500) + ($63 × 360)
= $25,500 + $22,680
= $48,180
Predetermine overhead allocation rate:


= 51.369%