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 26,700 Enhanced 8,900 Total 35,600 16,020 10,680 26,700 Direct labor-hours 20,025 20,025 40,050 Direct materials costs Direct labor costs $ 534,000 320,400 $ 801,000 680,850 $ 1,335,000 1,001,250 817,020 $ 3,153,270 Manufacturing overhead Total costs Required: Compute the predetermined overhead rate assuming that Redfern Audio uses the number of units to allocate overhead costs. Note: Round your answer to 2 decimal places. Predetermined overhead rate per unit