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.

	Standard	Enhanced	Total
Units produced	25,200	8,400	33,600
Machine-hours	15,120	10,080	25,200
Direct labor-hours	18,900	18,900	37,800
Direct materials costs	$ 504,000	$ 756,000	$ 1,260,000
Direct labor costs	302,400	642,600	945,000
Manufacturing overhead			846,720
Total costs			$ 3,051,720

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.