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Pants Jerseys Jackets Direct materials $6.00 $11.00 $46.00 Direct labor 4.00 3.80 24.00 Manufacturing overhead 5.00 4.75 30.00 $15.00 $19.55 $100.00 Total unit cost Sales price per unit $19.00 $23.55 $162.00 On May 31, Wildhorse Sports Work in Process Inventory consisted of the following items: Job Units Accumulated Cost PA-1247--Pants 100 $1.050 JE-1397- Jerseys 200 3,190 JA 426-Jackets 50 3,650 $7,890 During June, a total of $221,900 in direct materials and $127.380 in June were as follows: rect labor costs were incurred. Units finished and sold during Product Units Finished Units Sold Pants 13,500 14,000 Jerseys 3.200 3.100 Jackets 2,500 2.500 (a) Given that Wildhorse Sports uses direct labor dollars as its application base, what is the company's predetermined overhead rate? (Round answer to decimal places, eg. 15%) Predetermined overhead rate %