13. Kiwi Corporation uses a Job Cost Accounting System. It has an ending balance in its "Work in Process Inventory" account of $230,000, and one partially completed Job (#15) in production. Direct Materials cost assigned to Job #15 is $110,000, Direct Labor cost is $32 per Direct Labor hour, and Factory Overhead cost applied to Job #15 is $40,000. Calculate Kiwi's Predetermined Factory Overhead Rate using an activity base of Direct Labor hours