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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

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 750 300 1,050
Machine-hours 4,900 1,000 5,900
Direct labor-hours 3,900 1,300 5,200
Direct materials costs $ 8,200 $ 4,200 $ 12,400
Direct labor costs 69,800 32,300 102,100
Manufacturing overhead costs 183,560
Total costs $ 298,060

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

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