Calculate The Manufacturing Overhead Rate 539259

Felton Quality Productions uses a predetermined overhead allocation rate based on machine hours. It has provided the following information for the year 2014:

Actual manufacturing overhead costs incurred$90,000
Manufacturing overhead costs allocated to production$42,500
Actual direct materials cost$220,000
Actual direct labor cost$46,000
Actual direct labor hours2,000

Based on the above information, calculate the manufacturing overhead rate applied by Felton Quality.