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 1,000 400 1,400 Machine-hours 3,900 1,300 5,200 Direct labor-hours 2,600 2,200 4,800 Direct materials costs $ 9,900 $ 3,550 $ 13,450 Direct labor costs 60,200 31,100 91,300 Manufacturing overhead costs 164,832 Total costs $ 269,582 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.)

Predeterminate overhead cost=