Pukalani ManufacturingCompany expects annual manufacturing overhead to be $792,000. The company also expects66,000direct labor hours costing $990,000and machine run time of31,680hours.

Calculate predetermined overhead allocation rates based on direct labor hours, direct labor cost, and machine time.(Round direct labor cost to 2 decimal places, e.g. 15.25 and all other answers to 0 decimal places, e.g. 5,275.)