Managerial accounting please help

Primara Corporation has a standard cost system in which itapplies overhead to products based on the standard direct labor-hours allowed for the actual output of the period. Data concerning the most recent year appear below: Total budgeted fixed overhead cost for the year $426,400 Actual fixed overhead cost for the year $420,400 Budgeted standard direct labor-hours (denominator level of activity) 52,000 Actual direct labor-hours 53,000 Standard direct labor-hours allowed for the actual output 50,000 Required: 1. Compute the fixed portion of the predetermined overhead rate for the year (Round Fixed portion of the predetermined overhead rate to 2 decimal places.) Fixed overhead Denominator level of activity Fixed portion of the predetermined overhead rate