Sheridan Company estimates that annual manufacturing overhead costs will be $828,000. Estimated annual operating activity bases are direct labor cost $450,000, direct labor hours 45,000, and machine hours 90,000. 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		$