7 8.33 points Exercise 6-40 (Algo) Predetermined Overhead Rates (LO 6-2) 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. eBook Print Units produced Machine-hours Direct labor-hours Standard 27,300 16,380 20,475 Enhanced Total 9,100 36,400 Direct materials costs References Direct labor costs $ 546,000 327,600 10,920 20,475 $ 819,000 696,150 27,300 40,950 $ 1,365,000 Manufacturing overhead 1,023,750 802,620 Total costs $ 3,191,370 Required: 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 per unit