Redfern 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 Standard Enhanced Total 27,000 9,000 36,000 16,200 10,800 27,000 Direct labor-hours i 20,250 20,250 40,500 Direct materials costs Direct labor costs $ 540,000 324,000 $810,000 $ 1,350,000 688,500 1,012,500 810,000 $ 3,172,500 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