Marquis Company estimates that annual manufacturing overhead costs will be $902,000. Estimated annual operating activity bases are direct labor cost $415,000, direct labor hours 53,000, and machine hours 106,000. Compute the predetermined overhead rate for each activity base. (Round answers to 2 decimal places, e.g. 10.50.)

Overhead rate per direct labor cost ____________		(enter percentages rounded to 2 decimal places	%)