14.A company makes two products 1 and 2. The finishing activity pool has estimated manufacuring costs of $89,094 and the cost drivers for Product 1 is 200 and 500 for Product 2. The assembling activity pool has estimated costs of $52,086 and the cost drivers for Product 1 is 350 and 275 for Product 2. Direct labor hours for Product 1 is 435 and 276 for Product 2. What is the total manufacturing overhead rate to be used under traditional cost accounting? Round your final answer to the nearest whole dollar and do not write a dollar sign.