The GA-43324 company uses direct labor cost as its allocation base for its predetermined overhead rate. The company reports $ 2,290 for the ending balance of its work in process inventory. The company has two incomplete products that respectively used $ 100 and $ 600 of direct materials, and$ 400 and $ 200 of direct labor. Using these facts, what is the GA-43324 company's predetermined overhead rate as a percentage of direct labor cost?