m In December 2012. lnfovision established its predetermlned overhead rate for movies produced during year 2013 by using the following cost predictions: overhead costs, $1,645,000. and direct labor costs, $470,000. At year end 2013, the company's records, show_that actual overhead costs for the year are $500,900. Actual direct labor cost had been assigned to jobs as follows. Movies completed and $ 100,000 released Movies still in production 46,000 r Total actual direct labor cost $146,000 1. Determine the predetermined overhead rate for year 2013. i (Hum-hand rate