# 4

Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow: Units produced Machine-hours Direct labor-hours Direct materials costs Direct labor costs Manufacturing overhead costs Total costs Basic Dominator Total 800 500 1,300 3,400 1,100 4,500 2,200 1,100 3,300 $ 10,000 $ 3,800 $ 13,800 54,800 36,700 91,500 115,830 $ 221,130 Required: Compute the predetermined overhead rate assuming that Tiger Furnishings uses direct labor-hours to allocate overhead costs. (Round your answer to 2 decimal places.) Predetermined overhead rate per direct labor hour