Weekly Company gathered the following information for the year ended December​ 31:Direct labor cost incurred for the year$ 180 comma 700Estimated manufacturing overhead costs$ 274 comma 300Estimated direct labor cost $ 219 comma 800Work in process​ inventory, Dec, 31$ 51 comma 700Finished goods​ inventory, Dec. 31$ 66 comma 000Cost of goods sold$ 141 comma 300Estimated direct labor hours 260 comma 500What would the predetermined manufacturing overhead rate for the year be using direct labor cost as the allocation​ base?