Labor rate = $7.50 per hour Labor time = 6.5 hours Retail price of parts = $0 Total job cost = $82.00 Overhead rate?

Total cost job=

Retail price of parts+labor cost+manufacturing overhead

Total cost job 82

Retail price of parts 0

Labor cost=7.5*6.5=48.75

Manufacturing overhead?

82=0+48.75+?

?=82-48.75

?=33.25

Manufacturing overhead is 33.25

Now find manufacturing overhead rate from the cost of labor

33.25:48.75=0.682*100=68.2%

The answer 68.2%