Graham Corp. has 1,000 cartons of oranges that were harvested at a cost of $30,200. The oranges can be sold as is for $36,080. The oranges can be processed further into orange juice at an additional cost of $12,975 and be sold at a price of $52,650. The net benefit (additional income) from processing the oranges into orange juice instead of selling as is would be:

Salge inc. bases its manufacturing overhead budget on budgeted direct labor-hours. the variable overhead rate is $8.10 per direct labor-hour. the company's budgeted fixed manufacturing overhead is $74,730 per month, which includes depreciation of $20,670. all other fixed manufacturing overhead costs represent current cash flows. the direct labor budget indicates that 5,300 direct labor-hours will be required in september. the company recomputes its predetermined overhead rate every month. the predetermined overhead rate for september should be: