Daube Company's operations for the month of July are summarized as follows: A. Provided $9,800 of services on account. B. Received $3,900 cash from customers for services provided in July. C. Received $1,400 cash for services to be provided in August. D. Received $4,500 cash from customers on account for services provided in June. E. Paid June's warehouse rental bill on account in the amount of $1,100. F. Received July's warehouse rental bill of $1,100; set it aside to be recorded at a later date.

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: