Steeler Towel Company estimates its overhead to be $180,000. It expects to have 60,000 direct labor hours costing $2,250,000 in labor and utilizing 10,000 machine hours. Calculate the predetermined overhead rate using:

Round your answers to two decimal places.

A.	Direct labor hours	$fill in the blank 1 per direct labor hour
B.	Direct labor dollars	$fill in the blank 2 per direct labor dollar
C.	Machine hours	$fill in the blank 3 per machine hour