Wasatch Company anticipates that they will incur the following costs and expenses during the coming year:

Direct material:	$160,000
Direct Labor (@$11/hr.):	87,000
Indirect material:	20,000
Indirect labor:	12,000
Factory depreciation:	15,000
Selling expenses:	21,000
Non-factory office expenses:	19,000
Other manufacturing overhead:	17,000

If manufacturing overhead is assigned on the basis of direct labor hours, what is the predetermined manufacturing overhead rate for the coming year?