Sheridan Company estimates that annual manufacturing overhead costs will be $1,140,000. Estimated annual operating activity bases are direct labor cost $570,000, direct labor hours 57,000 , and machine hours 114,000 . Compute the predetermined overhead rate for each activity base. (Round answers to 2 decimal places, e.g. 10.50% or 10.50 .) Overhead rate per direct labor cost % Overhead rate per direct labor hour $ Overhead rate per machine hour $