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. 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