Delo Accountancy firm had an overhead budget of $51,070 for a period. Actual overhead expenditure in the period was $52,400. Overheads are absorbed on the basis of client hours worked which totalled...

Delo Accountancy firm had an overhead budget of $51,070 for a period. Actual overhead
expenditure in the period was $52,400. Overheads are absorbed on the basis of client
hours worked which totalled 2,375 in the period and resulted in under-absorption of $657

What was the budgeted overhead absorption rate per client hour?

Show solution. answer must be $22.17