Tater company uses job order costing the following data are for last year estimated direct labor 12,000 estimated manufacturing overhead costs 36,000 actual direct labor hours 11,000 actual manufacturing overhead cost 35,000 tater applies overhead using a predetermined rate based on direct labor hours during the year tater worked on several jobs including job 104 job went to far is compete at a cost of 30,000 of direct labor and 26,000 of direct materials. What was the predetermined overhead rate used last year