A job cost sheet of Crane Company is given below. JOB NO. 172 Job Cost Sheet Quantity 1,500 FOR James Company Date Direct Materials Direct Labor Date Completed 5/31 Manufacturing Overhead 5/10 1,685 12 1,402 15 670 938 22 641 898 24 1,260 27 2,347 31 902 1,264 Cost of completed job: 5 Cost of completed job: Direct materials Direct labor Manufacturing Overhead Total cost Unit cost Answer the following questions. What is the predetermined manufacturing overhead rate? Predetermined manufacturing overhead rate do %