me end of March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. The Following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March): Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per direct labor-hour Estimated total direct labor-hours to be worked Total actual manufacturing overhead costs incurred $ 15,600 $ 1.80 3,900 $ 22,100 Direct materials Direct labor cost Actual direct labor-hours worked Job P $ 15,000 $ 54,000 3,000 Job $9,900 $9,000 500 Required: 1. What is the company's predetermined overhead rate? (Round your answer to 2 decimal places.) Predetermined overhead rate I per DLH