At the end of Year 3, the managers of Guardian Company are planning for Year 4. For Year 3, manufacturing overhead was $349,600, direct labor hours were 16,000, and machine hours were 48,000. For Year 4, manufacturing overhead is estimated to be $524,400, direct labor hours are estimated at 20,000, and machine hours are estimated at 50,000. If overhead is applied based on direct labor hours, what is the predetermined overhead rate for Year 4?