Marquis Company estimates that annual manufacturing overhead costs will be $802,000. Estimated annual operating activity bases are direct labor cost $401,000, direct labor hours 40,100, and machine hours 80,200. Compute the predetermined overhead rate for each activity base. (Round answers to 2 decimal places, e.g. 10.50% or 10.50.) Overhead rate per direct labor cost % Overhead rate per direct labor hour $ Overhead rate per machine hour