9. Last week, Dion Industries' job cost accounting system had ending work in process (WIP) inventory that cost $8,200. During the week, Dion worked on two jobs that used direct materials costing $22,500, direct labor that cost $24,000, and factory overhead (FO) cost applied using an estimated percentage of direct labor costs. Last week, Dion's beginning WIP inventory balance was $2,700, and he completed one job that had total cost $59,000. Calculate Dion's predetermined factory overhead rate used last week