During the coming accounting year, Ester Manufacturing, Inc., anticipates the following costs, expenses, and operating data

Direct materials (15,000 lb.) . . . . . . . . . . $45,000

Direct labor (@ $12/hr.) . . . . . . . . . . . . . 120,000

Indirect materials . . . . . . . . . . . . . . . . . . 7,000

Indirect labor. . . . . . . . . . . . . . . . . . . . . . 12,000

Sales commissions . . . . . . . . . . . . . . . . 18,000

Factory administration . . . . . . . . . . . . . . 13,000

Non-factory administrative expenses. . . . 14,000

Other manufacturing overhead* . . . . . . . 28,000

*Machine hours are estimated at 30,000 hours.

Calculate the predetermined manufacturing overhead rate for the coming year direct labor costs as the application base.