Kilbourne Appliances produces two models of beverage coolers for homes and offices, the KA$-15$ and the KA$-24.$ Data on operations and costs for March follow.

KA$-15$ KA$-24$ Total

Units produced $6004001,000$

Machine$-$hours $360540900$

Direct labor$-$hours $7501,7502,500$

Direct materials costs $ $72,000$ $ $120,000$ $ $192,000$

Direct labor costs $15,00035,00050,000$

Manufacturing overhead costs $187,200$

Total costs $ $429,200$

Required:

a$.$ Compute the predetermined overhead rate assuming that Kilbourne Appliances uses direct labor costs to allocate overhead costs.

Note: Round your answer to $1$ decimal place.