Here are selected data for wilson company: estimated manufacturing overhead $243,750 factory utilities $30,200 estimated labor hours 35,000 indirect labor $22,400 actual direct labor hours 36,000 sales commissions $53,700 estimated direct labor cost $325,000 factory rent $47,700 actual direct labor cost $320,000 factory property taxes $28,100 factory depreciation $65,400 indirect materials $33,000 if the company allocates overhead based on direct labor cost, what is the predetermined manufacturing overhead rate