Buncombe Company presents the following cost data for 2009: Estimated manufacturing overhead costs $240,000 Estimated direct labor cost $300,000 Estimated direct labor hours 30,000 Actual direct labor cost $315,000 Actual direct labor hours 33,000 Allocation base: Direct labor cost Other expenses. Factory depredation on equipment $65,300 Factory rent $51,000 Factory utilities $28, 900 Factory property taxes $ 26,000 Indirect labor $23,800 Indirect materials $32,000 Sales commissions $52 500 What is the predetermined manufacturing overhead rate for 2009