During the first quarter of 2020, Frenchie Company reports the following: 1. 2. Estimated overhead $221,783 Actual overhead $220,140 Estimated labour costs $169,300 Actual labour costs $173,700 3. 4. The company allocates its overhead on the basis of direct labour cost. (a) Calculate the predetermined overhead rate. (Round answer to the nearest whole percentage, e.g. 152%.) Predetermined overhead rate %