Hallett Company uses departmental overhead rates. In the cutting department, overhead is applied on the basis of machine hours. In the sewing department, overhead is applied on the basis of direct labor hours.

At the beginning of the year, the company estimated the following...

	Cutting Department	Sewing Department
Overhead	$213,827	$392,383
Direct Labor Hours	27,554	124,802
Machine Hours	151,761	71,900

Actual data for the month of June are...

	Cutting Department	Sewing Department
Overhead	$18,720	$37,858
Direct Labor Hours	2,715	7,102
Machine Hours	13,788	5,503

Calculate the predetermined overhead rate for the Sewing Department.