The following information has been gathered for Foxmoor Industries for its fiscal year ending December 31: Estimated factory overhead costs Actual factory overhead costs Estimated labor hours Actual labor hours Estimated labor costs Actual labor costs Estimated machine hours Actual machine hours $2,769,200 $1,822,000 86,000 89,700 $ 775,000 $ 859,125 115,000 121,600 What is the predetermined factory overhead rate per labor hour