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, consisting of 20 units, was completed and sold by the end of the March but job Q was still incomplete The company uses a plantwide predetermined overhead rate based on direct labour-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 labour-hour Estimated total direct labour-hours to be worked Total actual manufacturing overhead costs incurred $11,500 $ 1.30 2,300 $ 14,000 Direct materials Direct labour cost Actual direct labour-hours worked Job P Job Q $14,500 $8,300 $19,600 $9,100 1,400 650 Required: What is the company's predetermined overhead rate? (Round your answer to 2 decimal places.) Predetermined overhead rate per DLH