Kralik's Ice Cream Shop allocates overhead based on machine hours. At the beginning of the year, Kralik estimated $$18,000$ of overhead costs and $5,500$ machine hours would be used. During the year, $$16,050$ of overhead was incurred and $7,000$ machine hours were used.

What was the predetermined overhead rate? $($Round answer to the nearest cent.$)$

$$2\mathrm{.}57$ per direct labor hour.

$$2\mathrm{.}29$ per direct labor hour.

$$2\mathrm{.}92$ per direct labor hour.

$$3\mathrm{.}27$ per direct labor hour.