The must clearly state your reason for writing and give the recipient a compelling reason to keep reading. select one:
a. career summary on your résumé
b. keyword cluster included in your résumé
c. word cloud in your employment portfolio
d. opening paragraph of your application letter

Dallas company uses a job order costing system. the company's executives estimated that direct labor would be $4,800,000 (160,000 hours at $30/hour) and that factory overhead would be $1,400,000 for the current period. at the end of the period, the records show that there had been 190,000 hours of direct labor and $1,100,000 of actual overhead costs. using direct labor hours as a base, what was the predetermined overhead rate? (round your answer to two decimal places.)