Rockefeller Inc. has the following estimated costs for the next year Direct materials $ 5430 Direct labor 21.734 Rent on factory building 20798 Sales commissions 25.00 Depreciation on factory equipment 10,637 Indirect materials 16,471 Insurance on factory equipment 16.218 Accounting department salaries 17.143 Property tax on company headquarters 4.610 Machine hours 4,000 hours Calculate Rockefeller Inc.'s predetermined overhead rate using machine hours as the allocation base. (Round to the nearest dollar