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		1,100			300			1,400
Machine-hours		4,000			1,300			5,300
Direct labor-hours		2,900			2,500			5,400
Direct materials costs	$	8,500		$	3,250		$	11,750
Direct labor costs		58,200			32,200			90,400
Manufacturing overhead costs								187,866
Total costs							$	290,016

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.)