C&C Sports has determined the following unit costs for each of its products: On May 31, C&C Sports' Work in Process Inventory consisted of the following items: During June, a total of $191591 in direct materials and $74208 in direct labor costs were incurred. Units finished and sold during June were as follows: Given that C&C Sports uses direct labor dollars as its application base, what is the company's predetermined overhead rate? (Round answer to 0 decimal places, e.g. 15%.)