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 29,700 Enhanced 9,900 Total 39,600 Direct labor-hours 17,820 22,275 11,880 29,700 22,275 44,550 Direct materials costs Direct labor costs $ 594,000 356,400 $ 891,000 $ 1,485,000 757,350 1,113,750 730,620 Manufacturing overhead Total costs Required: $ 3,329,370 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