Wasatch Company anticipates that they will incur the following costs and expenses during the coming year: Direct material: $150,000 Direct Labor (@$11/hr.): 77,000 Indirect material: 10.000 Indirect labor: 12.000 Factory depreciation; 25.000 Selling expenses: 21.000 Non-factory office expenses: 19.000 Other manufacturing overhead: 17.000 If manufacturing overhcad is assigned on the basis of direct labor hours, what is the predetermined manufacturing overhead rate for the coming ycar