The GA-73348 company uses direct labor cost as its allocation base for its predetermined overhead rate. The company reports $ 2,025 for the ending balance of its work in process inventory. The company has two incomplete products that respectively used $ 500 and $ 300 of direct materials, and $ 400 and $ 100 of direct labor. Using these facts, what is the GA-73348 company's predetermined overhead rate as a percentage of direct labor cost?