Apparel Ltd manufactures batches of high-quality sweatshirts. The number of sweatshirts varies per job. It uses a normal joborder costing System. Estimated data for the year 203.1 were the following: Total factoryr overhead cost $75,000 Direct labour hours 15,000 During March 203.1, manufacturing costs for a batch of sweatshirts were as follows: Actual production 2,000 sweatshirts Direct materials $ 10 per sweatshirt Direct labour 55 hour per sweatshirt at 3'? per labour hour Required: a} Determine the predetermined overhead rate based on direct labour hours