ADC will often do a "production run" where ADC sets-up the machines to produce stock drums. A production run may consist of anywhere from 100 to 1,000 identical drums. Each production run is considered to be a job and requires a single job-cost sheet. Increasingly, ADC is also creating custom drums as requested by famous touring music acts. These custom drums also require a job cost sheet. ADC updates all of its cost data at the end of each and every week. The following information pertains to the the 3rd week in April. Information regarding the predetermined manufacturing overhead rate for ADC is as follows Total estimated manufacturing overhead for the entire year: $ 500,000 Total estimated direct labor dollars for the entire year $ 909,100 What is the predetermined overhead rate based on direct labor cost