Marquis Company estimates that annual manufacturing overhead costs will be $855,000. Estimated annual operating activity bases are direct labor cost $489,000, direct labor hours 51,000, and machine hours 110,000. 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			%
Overhead rate per direct labor hour		$
Overhead rate per machine hour		$