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 1,000 450 1,450

Machine-hours 3,000 2,800 5,800

Direct labor-hours 2,900 2,300 5,200

Direct materials costs $ 8,200 $ 3,350 $ 11,550

Direct labor costs 58,700 31,300 90,000

Manufacturing overhead costs 183,560

Total costs $ 285,110

Required:

Compute the predetermined overhead rate assuming that Tiger Furnishings uses direct labor-hours to allocate overhead costs.

Predetermined overhead rate __________% per direct labor hour