Adams Manufacturing Company produces a component part of a top secret military communication device. Standard production and cost data for the part, Product X, follow:

Planned production		24,000	units
Per unit direct materials		1.50	pounds	@	$	2.10	per pound
Per unit direct labor		2.60	hours	@	$	8.50	per hour
Total estimated fixed overhead costs	$	549,600

Adams purchased and used 38,640 pounds of material at an average cost of $2.15 per pound. Labor usage amounted to 60,660 hours at an average of $8.57 per hour. Actual production amounted to 24,700 units. Actual fixed overhead costs amounted to $587,600. The company completed and sold all inventory for $1,990,000.

Required

Calculate the predetermined overhead rate, assuming that Adams uses the number of units as the allocation base.