A job cost sheet of Nilson Company is given below. Job Cost Sheet Job No. 469 Quantity: 2,000 Item: White Lion Cages Date Requested: 7/2 For: Zawadi Company Date Completed: 7/31 Direct Materials Direct Labour Manufacturing Overhead Date 7/10 $880 12 910 15 $430 $516 22 350 420 24 1.680 27 1,572 31 510 612 Cost of completed job: Direct materials Direct labour Manufacturing overhead Total cost Unit cost (b) Calculate the predetermined manufacturing overhead rate. Predetermined manufacturing overhead rate %