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Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during MarchJob P and Job Q. Job P was completed and sold by the end of March and Job Q was incomplete at the end of March. The company uses a plantwide predetermined overhead rate based on direct labour-hours. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March):

Estimated total fixed manufacturing overhead	$	15,600
Estimated variable manufacturing overhead per direct labour-hour	$	1.80
Estimated total direct labour-hours to be worked		3,900
Total actual manufacturing overhead costs incurred	$	22,100

	Job P		Job Q
Direct materials	$	15,000	$	9,900
Direct labour	$	54,000	$	9,000
Actual direct labour-hours worked		3,000		500

Required:

1. What is the companys predetermined overhead rate? (Round your answer to 2 decimal places.)