55 Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-Job P and Job Q. Job P was completed and sold by the end of March and Job Q was Incomplete at the end of March. The company uses a plantwide predetermined overhead rate based on direct labour-hours. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March): Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per direct labour-hour Estimated total direct labour-hours to be worked Total actual manufacturing overhead costs incurred $ 10,000 1.00 2,000 $ 12,500 Check my work Direct materials Direct labour cost Job P $13,000 $ 21,000 Actual direct labour-hours worked Job Q $ 8,000 $ 7,500 1,400 500 Required: 1. What is the company's predetermined overhead rate?