Factory Overhead Rate, Entry for Applying Factory Overhead, and Factory Overhead Account Balance

The cost accountant for River Rock Beverage Co$.$ estimated that total factory overhead cost for the Blending Department for the coming fiscal year beginning February $1$ would be $$429,000,$ and total direct labor costs would be $$390,000.$ During February, the actual direct labor cost totaled $$34,000,$ and factory overhead cost incurred totaled $$38,900.$

a$.$ What is the predetermined factory overhead rate based on direct labor cost? Enter your answer as a whole percent not in decimals.