The following information has been gathered for the Harrell Manufacturing Company for its fiscal year ending December 31:

Actual manufacturing overhead costs $ 212,500

Actual direct labor hours 54,900

Actual direct labor costs $ 445,000

Estimated manufacturing overhead costs $ 210,000

Estimated direct labor $ 434,000

Estimated direct labor hours 56,000

What is the predetermined manufacturing overhead rate, assuming direct labor cost is used as the activity base?