calculate the predetermined overhead rate? please but in percentage for and $.

Cadbury Company uses a job order costing system. Manufacturing overhead is applied on the basis of direct labor cost. Total manufacturing overhead was estimated to be $128,945 for the year, direct labor was estimated to total $151,700. (1/1) (12/31) Raw Materials Inventory 513,100 $9,800 Work in Process Inventory $ 19,000 $ 23,600 Finished Goods Tuventory $ 41,500 $ 30,100 The following transactions have occurred during the year. Row materials purchases Direct materials used Direct labor Indirect materials used Indirect lobor Factory equipment depreciation Factory rent Factory utilities Other factory costs $101.000 $ 94,000 $126,800 $ 10,300 $ 16,600 $ 27,600 $ 21,700 58,900 $8.200 (a) Calculate the predetermined overhead rate. Predetermined Overhead Rate 0