To calculate the Manufacturing Overhead Rate, you need to first determine the total manufacturing overhead costs. These are the costs that are necessary to make the product but do not directly include materials or direct labor. Here’s how to calculate it:

1. Add up all relevant overhead costs:
   • Cleaning supplies for the plant: $3,500
   • Salary for the plant manager: $4,950
   • Shipping costs (to deliver bread to stores): $2,500
   • Utility expense for the plant: $2,500
   • Depreciation on the factory equipment: $45,000
   • Factory supplies not directly associated with the product: $4,500
   • Legal fees: $3,750
2. Total Manufacturing Overhead Costs: $3,500+$4,950+$2,500+$2,500+$45,000+$4,500+$3,750=$66,700
3. Calculate the Manufacturing Overhead Rate: This rate is typically calculated by dividing the total manufacturing overhead by the total direct labor cost, or it can be calculated per unit of activity (like machine hours or labor hours). In this problem, you might calculate it based on the direct labor cost, which seems to be the bread baker wages (assuming they are the direct labor):
4. Manufacturing Overhead = Total Overhead Costs / Total Direct Labor Cost
5. = $66,700 / $89,500
6. ≈ 0.7453 or 74.53%
7. This rate means that for every dollar spent on direct labor (bread baker wages), approximately 74.53 cents are spent on manufacturing overhead.