Kansas Company uses a standard cost accounting system, In 2020, the company hours of direct labor at a standard hourly rate of $13.00 Normal capacity was 49,700 direct labor hours During the year, 130,300 pounds and 1.6 of raw materials were purchased at SQ.93 per pound.All materials ourchased were used during the year al budgeted manufacturing overhead was $328,020 at normal capac (Round answer to 2 decimal places, e.g. 2.75.) ity, what was the predetermined overhead rate based on direct labor hours? $ Predetermined overhead rate