Marston Enterprises calculates a predetermined factory overhead rate so that factory overhead may be applied to production during the month. It calculates the overhead using three different methods and then decides which one to use. Total estimated factory overhead costs are $$494,000.$ Total estimated direct labor hours are $26,000.$ Total estimated direct labor costs are $$1,092,000.$ Total machine hours are estimated to be $183,000.$

Calculate the predetermined overhead application rates based on $(1)$ direct labor hours, $(2)$ direct labor costs, and $(3)$ machine hours. If required, round your answers to two decimal places.

Predetermined factory overhead rates:

Direct labor hours

$

per direct labor hour

Direct labor costs

Machine hours

$

per machine hour