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		1,250		500		1,750
Machine-hours		4,500		2,600		7,100
Direct labor-hours		2,400		1,300		3,700
Direct materials costs	$	10,000	$	3,300	$	13,300
Direct labor costs		55,500		32,500		88,000
Manufacturing overhead costs						130,610
Total costs					$	231,910

Required:

Compute the predetermined overhead rate assuming that Tiger Furnishings uses direct labor-hours to allocate overhead costs.