How do i calculate the rate for question $2$a$?$

Details related to the company's Job Costing system follow:

The company employs normal costing.

Labor costs are used as the cost driver to allocate manufacturing overhead.

The same budgeted manufacturing overhead rate was used in both $2021$ and $2022.$

Any under$-$ or over$-$applied manufacturing overhead is prorated to the relevant accounts at year$-$end in proportion to their unadjusted ending balances.

The following data pertain to the company's inventory accounts in $2022$:

$\backslash$table$[[,$Beginning balance,Ending balance $($unadjusted$)],[$Direct Materials Inventory,$$10,600,$$$10,400$