The equinox fabrication plant suffered a fire incident in august, and most of the records for the year were destroyed. the following accounting data for the year were recovered: total manufacturing overhead estimated at the beginning of the year $ 103 comma 280 total direct labor costs estimated at the beginning of the year $ 185 comma 000 total direct labor hours estimated at the beginning of the year 3 comma 100 direct labor hours actual manufacturing overhead costs for the year $ 98 comma 900 actual direct labor costs for the year $ 150 comma 000 actual direct labor hours for the year 2 comma 550 direct labor hours the company bases its manufacturing overhead allocation on the number of direct labor hours. what was the predetermined overhead allocation rate for the year