Tiger Fumishings produces two models of cabinets for home theater components, the Basic and the Dominator Data on operations and costs for March follow: Units produced Machine-hours Direct labor hours Direct materials costs Direct labor costs Manufacturing overhead costs Total costs Basic 3,000 3,00 3,900 $10,300 62.900 Dominator 400 2.500 1,100 $ 3,450 36,600 Total 1,400 5,300 5,000 $ 13,750 99,500 172,850 $286.100 Required: Compute the predetermined overhead rate assuming that Tiger Furnishings uses direct labor costs to allocate overheid costs. (Round your answer to 2 decimal places.) Predetermined avorod inte 9 of direct labor cost