3 Redfern Audio produces audio equipment including headphones. At the Campus Facility, it produces two wireless models, Standard and Enhanced, which differ both in the materials and components used and in the labor skill required. Data for the Campus Plant for the third quarter follow. 2 points Units produced Standard 28,200 Enhanced Total 9,400 37,600 Machine-hours 16,920 11,280 28,200 00:57:33 Direct labor-hours 21,150 21,150 42,300 Direct materials costs $ 564,000 Direct labor costs 338,400 $ 846,000 719,100 $ 1,410,000 Manufacturing overhead 1,057,500 778,320 Total costs $ 3,245,820 eBook Required: Print Compute the predetermined overhead rate assuming that Redfern Audio uses the number of units to allocate overhead costs. Note: Round your answer to 2 decimal places. Predetermined overhead rate References per unit