Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow:

Required:

Compute the predetermined overhead rate assuming that Tiger Furnishings uses direct labor-hours to allocate overhead costs. (Round your answer to 2 decimal places.)

Predetermined overhead rate

per direct labor hour

Units produced Machine-hours Direct labor-hours Direct materials costs Direct labor costs Manufacturing overhead costs Total costs Basic Dominator Total 1,150 300 1,450 3,100 2,900 6,000 3,400 2,300 5,700 $ 9,400 $ 3,850 $ 13, 250 69,300 40,100 109,400 201, 210 $ 323,860