Redfem Audio produces audio equipment including headphones. At the Campus Facility, It produces two wireless models, Standard and Enhanced, which differ both in the materials and components used and in the labor skill required. Data for the Campus Plant for the third quarter follow. Units produced Machine-hours Direct labor-hours Standard 24,300 Enhanced 8,100 Total 32,400 14,580 9,720 24,300 18,225 18,225 36,450 Direct materials costs $ 486,000 $729,000 $ 1,215,000 Direct labor costs 291,600 619,650 911,250 860,220 $2,986,470 Manufacturing overhead Total costs Required: Compute the predetermined overhead rate assuming that Redfern Audio uses direct labor-hours to allocate overhead costs. Note: Round your answer to 2 decimal places. Predetermined overhead rate per direct labor hour