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			250			1,250
Machine-hours		4,000			2,000			6,000
Direct labor-hours		3,000			2,000			5,000
Direct materials costs	$	10,000		$	3,750		$	13,750
Direct labor costs		64,500			35,500			100,000
Manufacturing overhead costs								174,100
Total costs							$	287,850

Compute the predetermined overhead rate assuming that Tiger Furnishings uses direct labor costs to allocate overhead costs. (Enter your percentage answer rounded to 2 decimal places (i.e., 32.12))

Predetermined Overhead Rate: