glass building limited uses a factory-wide overhead rate and expect to incur the following manufacturing costs for the upcoming year:

direct labour $535,000

Direct material $296000

overhead $661,000

other budgeted data for glass building for the coming year includes:

direct labour hours 23,000

Machine hours 48,000

expected production (units) 100,000

using direct labour hours as the cost driver, calculate glass building's predetermined overhead rate