Samson Industries manufactures wooden backyard playground equipment. Samson estimated $1815000 of manufacturing overhead and $2040000 of direct labor cost for the year. After the year was over, the accounting records indicated that the company had actually incurred $1660000 of manufacturing overhead and $2,300,000 of direct labor cost. Calculate Samson's predetermined manufacturing overhead rate, assuming that the company uses direct labor cost as an allocation base. (Round the percentage to the nearest hundredth percent, X.XX.)

How much manufacturing overhead would have been allocated to manufacturing jobs during the year?