Ivanhoe Company estimates that annual manufacturing overhead costs will be $$1,296,000.$ Estimated annual operating activity bases

are direct labor cost $$540,000,$ direct labor hours $54,000,$ and machine hours $108,000.$

Compute the predetermined overhead rate for each activity base. $($Round answers to $2$ decimal places, e$.$g$.10\mathrm{.}50\%$ or $10\mathrm{.}50.)$

Overhead rate per direct labor cost

$\%$

Overhead rate per direct labor hour

$

Overhead rate per machine hour

$