Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-Job P and Job Q. Job P was completed and sold by the end of March and Job Q was incomplete at the end of March. The company uses a plantwide predetermined overhead rate based on direct labour-hours. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March): Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per direct labour-hour Estimated total direct labour-hours to be worked Total actual manufacturing overhead costs incurred $ 10,00 $ 1.00 2,800 $ 12,500 Direct materials Direct labour cost Actual direct labour-hours worked Job $ 13,000 $ 21,000 1,400 Job $ 8,000 $ 7,500 500 Required: 1 What is the company's predetermined overhead rate? Predetermined overhead rate per DLH