Builder Giant estimates the following overhead costs for 2017:

Equipment depreciation$30,000Equipment maintenance64,000Factory management salaries150,000Factory rent50,000Total manufacturing overhead$294,000

Builder Giant incurred the following costs for 2017 for job A56:

Direct material$40,000Direct labor$12,800

Other jobs incurred $183,200 of direct labor. Builder Giant also budgeted $210,000 in direct labor costs and 20,000 machine hours for 2017. Actual manufacturing overhead for 2017 was $336,000. How much is the predetermined overhead rate using direct labor cost as the allocation base?