Builder Giant estimates the following overhead costs for 2020: Equipment depreciation $ 30,000 Equipment maintenance 64,000 Factory management salaries 150,000 Factory rent _50.000 Total manufacturing overhead $294.000 Job 355 incurred $183,200 of direct labor. Builder Giant budgeted $210,000 in direct labor costs and 20,000 machine hours for 2020. Actual manufacturing overhead for 2020 was $336,000. How much is the predetermined overhead rate using direct labor cost as the allocation base? $14.70 $1.00 $1.50 $1.40