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 addional information is avallable for the company as a whole and for jobs P and Q (all data and questions relate to the month of March): Required: What is the company's predetermined overhead rate? (Round your answer to 2 decimal places.)