Final answer:
The predetermined overhead rate for Mahapatra Corporation for May cannot be determined with the provided information. The concept of 'spreading the overhead' refers to the distribution of a fixed cost over the quantity of output, which lowers the average fixed cost per unit as production increases.
Step-by-step explanation:
The question is asking for the predetermined overhead rate for Mahapatra Corporation for the month of May. The predetermined overhead rate is not directly provided in the information given, but we can infer that it pertains to the calculation involving the cost of labor and cost of machine maintenance per hour, which totals $24/hour.
Calculating the predetermined overhead rate requires understanding the formula total estimated overhead costs divided by total estimated amount of base activity (usually direct labor-hours or machine-hours). However, based on the given information, we cannot calculate the rate as the necessary details like total overhead costs and estimated labor-hours are not provided.
Regarding the concept of 'spreading the overhead', it means distributing the fixed cost (overhead) over the quantity of output produced which results in the average fixed cost. The average fixed cost curve would typically show a downward trajectory, as fixed cost per unit decreases with increased production levels.