uebec Manufacturing uses a predetermined manufacturing overhead rate to allocate overhead to individual jobs. The following is select data for last year: Estimated Actual Direct Labor Hours 40,000 44,000 Machine Hours 18,000 17,500 Direct Labor Cost $832,000 $ 840,000 Direct Materials Used $286,000 $292,000 Depreciation on manufacturing plant $16,000 $16,000 Depreciation on manufacturing equipment $17,500 $18,000 Depreciation on office equipment $9,500 $9,750 Property taxes on manufacturing plant $9,300 $ 9,500 Property taxes on office building $7,500 $8,000 Plant Janitors wages $36,000 $35,000 Calculate the predetermined overhead rate, assuming direct labor hours was used as the allocation base