At the end of June, the job cost sheets at Ace Roofers show the following costs accumulated on three jobs.

At June $30$ Job $5$ Job $6$ Job $7$

Direct materials $ $16,800$ $ $33,900$ $ $27,900$

Direct labor $9,80016,00022,800$

Overhead applied $4,9008,00011,400$

Additional Information

Job $5$ was started in May, and the following costs were assigned to it in May: direct materials, $$6,900$; direct labor, $$2,700$; and applied overhead, $$1,800.$ Job $5$ was finished in June.

Job $6$ and Job $7$ were started in June; Job $6$ was finished in June, and Job $7$ is to be completed in July.

Overhead cost is applied with a predetermined rate based on direct labor cost. The predetermined overhead rate did not change across these months.

$3.$ What is the predetermined overhead rate?