Oriole Sports has determined the following unit costs for each of its products: Pants $7.00 4.00 5.00 Jerseys $11.00 3.00 Direct materials Direct labor Manufacturing overhead Total unit cost Sales price per unit Jackets $58.00 22.00 40.00 $120.00 4.00 $16.00 $18.00 $20.00 $22.40 $181.00 On May 31, Oriole Sports' Work in Process Inventory consisted of the following items: Job Units PA-1247-Pants JE-1397Jerseys JA 426-Jackets 100 200 50 Accumulated Cost $1,150 2,880 4,650 $8,680 During June, a total of $287,000 in direct materials and $124,380 in direct labor costs were incurred. Units finished and sold during June were as follows: Product Units Finished Pants Jerseys Jackets 13,500 3,200 2,500 Units Sold 14,000 3,100 2,500 (a) Given that Oriole Sports uses direct labor dollars as its application base, what is the company's predetermined overhead rate? (Round answer to O decimal places, e.g. 15%.) Predetermined overhead rate %