Coronado Church Furniture manufactures custom pews, altars, and pulpits for churches across the southern United States. Since each order is unique, Coronado uses a job order costing system. During the month of June, Coronado worked on orders for three churches: Faith Church, Grace Church, and Hope Church. Production on the Faith and Grace orders began in May, and the Faith job was completed in June. Production on the Hope order began in June and was incomplete at the end of the month. Coronado applies overhead to each job based on machine hours. Prior to the year, managers had estimated manufacturing overhead at $888,000, along with 24,000 machine hours. Additional cost information related to the three orders is as follows: What is coronado's predetermined overhead rate?

\begin{tabular}{|lccc} & Faith & Grace & Hope \\ \hline Beginning balance, June 1 & $4,000 & $2,600 & \\ \hline Direct materials, June & $8,200 & $6,200 & $3,600 \\ Direct labor, June & $13,800 & $7,500 & $5,500 \\ Manufacturing OH, June & ? & ? & ? \\ Machine hours, June & 2,000 & 1,300 & 1,600 \end{tabular}