sweeten company had no jobs progress beginning march and no beginning inventories it started

Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March—Job P and Job Q. Job P was completed and sold by the end of the March and Job Q was incomplete at the end of the March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March):


 Estimated total fixed manufacturing overhead $ 13,600  
 Estimated variable manufacturing overhead per direct labor-hour $ 1.30  
 Estimated total direct labor-hours to be worked   3,400  
 Total actual manufacturing overhead costs incurred $ 18,000  


  Job P Job Q
 Direct materials $ 18,500    $ 9,400   
 Direct labor cost $ 47,500   $ 13,300   
 Actual direct labor-hours worked   2,500     700   


What is the company’s predetermined overhead rate?