Jackson Company estimated that its marufacturing employees would work 82,000 direct labor hours during the current yeat. During the year, its manufacturing employees actually worked 74.000 direct labor hours. Actual manufacturing overhead costs amounted to $946,000 jackson applies overhead cost on the basis of direct labor thours. The manufacturifig overhead account was overapplied by $16,600 during the current year. Based on this information the predetermined overthead rate was