Cullumber Company estimates that annual manufacturing overhead costs will be $ 1,166,000. Estimated annual operating activity bases are direct labor cost $ 530,000, direct labor hours 53,000, and machine hours 106,000. Compute the predetermined overhead rate for each activity base. (Round answers to 2 decimal places, e s. 10.50% or 10,50.) Overhead rate per direct labor cost Overhead rate per direct labor hour $ Overhead rate per machine hour $