in implementing an activity$-$based costing system. The company wants all overhead costs to be allocated to products. The overhead cost pools and activity drivers are as follows:

$\backslash$table$[[$Activity Pool,Overhead Costs,Total Driver Usage$],[$Machine setup,$$52,992,920$ setups$],[$Assembly$,56,700,16,200$ machine hours$],[$Total overhead costs,$$109,692,],[,,]]$

Other product information follows:

$\backslash$table$[[,$One$-$Mile,Two$-$Miles$],[$Units produced,$22,100,14,100],[$Direct material,$$6$ per unit,$$8$ per unit$],[$Direct labor,$$8$ per unit,$$10$ per unit$],[$Direct labor cost,$22,100,16,100],[$Machine setups,$360,560],[$Machine hours,$6,100,10,100]]$

$($a$)$

Using the traditional method, calculate the predetermined overhead rate as a percentage of direct labor cost. $($Round answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$

Overhead rate $ per direct labor hour