Sort the following incentives by whether they are positive or negative. a. The government offers a tax credit for donating to recognized charities.
b. Your instructor offers extra credit for attending an event outside of class.
c. A parking ticket given for parking in a no-parking zone.
d. The government taxes the sale of cigarette

Dallas company uses a job order costing system. the company's executives estimated that direct labor would be $4,800,000 (160,000 hours at $30/hour) and that factory overhead would be $1,400,000 for the current period. at the end of the period, the records show that there had been 190,000 hours of direct labor and $1,100,000 of actual overhead costs. using direct labor hours as a base, what was the predetermined overhead rate? (round your answer to two decimal places.)