Weekly company gathered the following information for the year ended december 31: direct labor cost incurred for the year$ 180 comma 700estimated manufacturing overhead costs$ 274 comma 300estimated direct labor cost $ 219 comma 800work in process inventory, dec, 31$ 51 comma 700finished goods inventory, dec. 31$ 66 comma 000cost of goods sold$ 141 comma 300estimated direct labor hours 260 comma 500what would the predetermined manufacturing overhead rate for the year be using direct labor cost as the allocation base?