Lawler Manufacturing Company expects annual manufacturing overhead to be $864,000. The company also expects 72,000 direct labor hours costing $2,160,000 and machine run time of 17,280 hours. Calculate predetermined overhead allocation rates based on direct labor hours, direct labor cost, and machine time. (Round direct labor cost to 2 decimal places, e.g. 15.25 and all other answers to 0 decimal places, e.g. 5,275.)