At the beginning of a year, a company predicts total direct materials costs of $1,020,000 and total overhead costs of $1,300,000. If the company uses direct materials costs as its activity base to allocate overhead, what is the predetermined overhead rate it should use during the year?

Anightclub has several types of employees, each with a specialized task. bartenders make drinks, bouncers check identification, bussers clear away old glasses, and so on. a shift supervisor is in charge, and a manager is in charge of the shift supervisor. at work the employees check the bulletin board, where their boss posts memos explaining changes in the rules. the bouncers are the most popular employees because they usually let their friends in for free, even if their friends don’t have id. in many ways, the club is a bureaucracy, but there is at least one significant element of bureaucratic organization missing. what is it?