USA Student, help with predetermined overhead rates


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Hey all, I'm currently a student in managerial accounting- and I'm trying to figure out predetermined overhead rate- it seems pretty simple, but I keep getting the question wrong. Attached is a picture of the accounts- I'd want to take the fixed overhead, add in the variable cost times the labor hours, and then divide by the labor hours again- right? What am I missing here?
predeterminedoverhead.png
 
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