7. Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow:

	Basic			Dominator			Total
Units produced		800			450			1,250
Machine-hours		3,100			2,300			5,400
Direct labor-hours		2,000			1,000			3,000
Direct materials costs	$	10,200		$	4,250		$	14,450
Direct labor costs		58,400			31,100			89,500
Manufacturing overhead costs								103,410
Total costs							$	207,360

Required:

Compute the predetermined overhead rate assuming that Tiger Furnishings uses direct labor costs to allocate overhead costs. (Round your answer to 2 decimal places.) %