I am looking for the correct answer to this general accounting problem using valid accounting standards.

Daget Corporation uses direct labor-hours in_ its predetermined overhead rate. At the beginning of the year, the total estimated manufacturing overhead was $364,380. At the end of the year, actual direct labor-hours for the year were 24,000 hours, manufacturing overhead for the year was overapplied by $8,300, and the actual manufacturing overhead was $359,860. Calculate the predetermined overhead rate for the year