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 24,300 Enhanced 8,100 Total 32,400 14,580 9,720 24,300 Direct labor-hours 18,225 18,225 36,450 Direct materials costs Direct labor costs. $ 486,000 291,600 $ 729,000 619,650 $ 1,215,000 911,250 Manufacturing overhead Total costs Required: 860,220 $2,986,470 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