A job cost sheet of Nilson Company is given below. Job Cost Sheet Job No. 469 Item: White Lion Cages For: Zawadi Company Direct Date Materials 7/10 $850 12 910 15 22 24 27 31 Cost of completed job: Direct materials Direct labour Manufacturing overhead Total cost Unit cost 1,690 1,578 Direct Labour $440 350 530 Quantity: 2,000 Date Requested: 7/2 Date Completed: 7/31 Manufacturing Overhead $484 385 583 (b) Calculate the predetermined manufacturing overhead rate. Predetermined manufacturing overhead rate %