Required information (The following information applies to the questions displayed below.] Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-Job 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 labor-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 Estimated variable manufacturing overhead per direct labor-hour Estimated total direct labor-hours to be worked Total actual manufacturing overhead costs incurred $13,500 $ 1.70 2,700 $17,100 Direct materials Direct labor cost Job P $ 15,600 Job Q $8,700 $ 32,400 $7,200 Actual direct labor-hours worked 1,800 400 Required: 1. What is the company's predetermined overhead rate? (Round your answer to 2 decimal places.) Predetermined overhead rate per DLH