20. A company incurred expenses the following to produce Job 1: Direct materials used: $2,500 Direct labor hours: 20 Machine hours used: 15 The company incurred the following to produce Job 2. Direct materials used: $3,500 Direct labor hours: 10 Machine hours used: 25 The company allocated total overhead of $3,600 for these two jobs. What is the predetermined overhead rate for Job 1 if this company uses labor hours as the cost driver