Marquis Company estimates that annual manufacturing overhead costs will be $812,000. Estimated annual operating activity bases are direct labor cost $406,000, direct labor hours 40,600, and machine hours 81,200. 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 0