Crane Company estimates that annual manufacturing overhead costs will be $1,386,000. Estimated annual operating activity bases are direct labor cost $630,000, direct labor hours 63,000 , and machine hours 126,000 . Compute the predetermined overhead rate for each activity base. (Round answers to 2 decimal places, es. 10.50\% or 10.50.) Overhead rate per direct labor cost Overhead rate per direct labor hour Overhead rate per machine hour