2. PFL Corporation has the following estimated costs: Direct Materials Costs S Utility costs for Factory s HR Manager's Bonus S Rent on Factory Buildings Depreciation on Equipment S 9,000 22,000 22,000 21,000 10,000 Shop Foreman's Bonus $13,000 Direct Labor Hourly Rate $ 10.00 Direct Labor Hours 2,200 Machine Hours 13,000 The company uses Direct Labor Dollars as their activity base. Given this information, what is their predetermined overhead rate for the upcoming year