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			500			1,500
Machine-hours		3,600			1,600			5,200
Direct labor-hours		3,500			2,300			5,800
Direct materials costs	$	11,200		$	4,200		$	15,400
Direct labor costs		59,000			33,400			92,400
Manufacturing overhead costs								206,712
Total costs							$	314,512

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.)