$($The following data is used in questions $20$ through $23)$ At Brown Corporation, manufacturing overhead is applied on the basis of machine$-$hours. The following information has been provided for its most recent year of operations.

Estimated variable manufacturing overhead $$18$ per machine hour

Estimated fixed manufacturing overhead $$96,900$

Estimated machine$-$hours $5,100$

Actual manufacturing overhead $$197,500$

Actual machine$-$hours $5,325$

For the purpose of computing the predetermined overhead rate, manufacturing overhead and machine$-$hours were estimated at the beginning of the year.

The predetermined overhead rate is: