please help, overhead rate :)

In December 2012. Shire Computer's management establishes the year 2013 predetermined overhead rate based on direct labor cost. The information used in setting this rate includes estimates that the company will incur S954.000 of overhead costs and $600.000 of direct labor cost in year 2013. During Mareh 2013. Shire began and completed Job No. 13-56. What is the predetermined overhead rate for year 2013? Use the information on the following job cost sheet. (Round your answer to the nearest dollar amount.)