at the beginning of 2020, Larsonluxury fabrications estimated total manufacturing overhead of 20,519 and direct labor hours of 10,436 during the upcoming year. with this information, they calculated a plantwide predetermined overhead rate to be ised throughout 2020. at the end of the year, on 12/31/2020, the manufacturintboverhead account showed 23,936 in actual overhead cost and 21,351 in applied overhead cost. given this information, larsons managers plan to use a predetermined overhead rate in 2021 based on the actual cost and actual activity from 2020. what is the predetermined overhead rate for 2021?