Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow:

	Basic			Dominator			Total
Units produced		950			450			1,400
Machine-hours		3,800			2,600			6,400
Direct labor-hours		3,800			1,900			5,700
Direct materials costs	$	11,700		$	4,150		$	15,850
Direct labor costs		59,300			32,400			91,700
Manufacturing overhead costs								202,521
Total costs							$	310,071

Required:

Compute the predetermined overhead rate assuming that Tiger Furnishings uses direct labor costs to allocate overhead costs. (Round your answer to 2 decimal places.)