Nadal Company is debating the use of direct labor cost or direct labor hours as the cost allocation base for allocating manufacturing overhead. The following information is available for the most recent year:

Actual direct labor hours	$232,100
Estimated direct labor hours	$250,700
Actual manufacturing overhead costs	$358,500
Estimated manufacturing overhead costs	$449,400
Actual direct labor cost	$465,900
Estimated direct labor cost	$500,900

If Nadal Company uses direct labor cost as the allocation base, what would the predetermined manufacturing overhead rate be?