In December 2014, Shire Computer's management establishes the 2015 predetermined overhead rate based on direct labor cost. The information used in setting this rate includes estimates that the company will incur $734, 400 of overhead costs and $510,000 of direct labor cost in year 2015. During March 2015. Shire began and completed Job No. 13-56. What is the predetermined overhead rate for year 2015? Compute the job cost sheet. (Round your answer to the nearest dollar amount.)