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 i $ $ 12,400 1.00 3,100 $15,500 Direct materials Direct labor cost Job P $16,000 $ 35,200 Job Q $9,100 $8,800 Actual direct labor-hours worked. 2,200 550 Required: 1. What is the company's predetermined overhead rate? (Round your answer to 2 decimal places.) Predetermined overhead rate per DLH