Steeler Towel Company estimates its overhead to be $189,000. It expects to have 54,000 direct labor hours costing $1,890,000 in labor and utilizing 13,500 machine hours. Calculate the predetermined overhead rate using:

Round your answers to two decimal places.

A. Direct labor hours $_____ per direct labor hour

B. Direct labor dollars $_____ per direct labor dollar

C. Machine hours $_____ per machine hour