International firms have found it necessary to institute formal global planningA. to eliminate the practice of informal planning. B. to provide top management with a means to identify threats and opportunities worldwide. C. to promote different courses of action among the firm's managers worldwide. D. to serve as an input for scenario building.

Salge inc. bases its manufacturing overhead budget on budgeted direct labor-hours. the variable overhead rate is $8.10 per direct labor-hour. the company's budgeted fixed manufacturing overhead is $74,730 per month, which includes depreciation of $20,670. all other fixed manufacturing overhead costs represent current cash flows. the direct labor budget indicates that 5,300 direct labor-hours will be required in september. the company recomputes its predetermined overhead rate every month. the predetermined overhead rate for september should be: