Okla. Stat. tit. 40, § 40-2-708: Rate of insured unemployment

RATE OF INSURED UNEMPLOYMENT. "Rate of insured unemployment",

for purposes of Sections 2-706 and 2-707 of this title, means the

percentage derived by dividing:

(1) the average weekly number of weeks claimed for weeks of

unemployment for regular benefits, including interstate claims filed

in this state with respect to the most recent thirteen-consecutive-

week period, as determined by the Commission on the basis of its

reports to the Secretary of Labor of the United States, by

(2) the average monthly employment covered under this act for

the first four (4) of the most recent six (6) completed calendar

quarters ending before the end of such thirteen-week period.