Which of the following is one area of ethical concern on a content curation site?

A) Presenting someone else's content as yours
B) Filtering materials
C) Targeting a specific audience
D) Incorporating articles,video,and other media
E) Using a dedicated website

Henkes Corporation bases its predetermined overhead rate on the estimated labor-hours for the upcoming year.At the beginning of the most recently completed year, the company estimated the labor-hours for the upcoming year at 66,000 labor-hours.The estimated variable manufacturing overhead was $8.41 per labor-hour and the estimated total fixed manufacturing overhead was $1,533,180.The actual labor-hours for the year turned out to be 68,400 labor-hours.
Required:
Compute the company's predetermined overhead rate for the recently completed year.