Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during MarchJob 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	$	11,000
Estimated variable manufacturing overhead per direct labor-hour	$	1.20
Estimated total direct labor-hours to be worked		2,200
Total actual manufacturing overhead costs incurred	$	12,700

	Job P			Job Q
Direct materials	$	13,200		$	8,200
Direct labor cost	$	16,900		$	7,800
Actual direct labor-hours worked		1,300			600

Required 1. What is the company's predetermined overhead rate? (Round your answer to 2 decimal places.) Predetermined overhead rate per DLH