Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow: Total Units produced Basic 1,100 4,400 1,400 Dominator 300 1,900 1,400 Machine-hours Direct labor-hours 2,700 $ 3,550 Direct materials costs. Direct labor costs. $9,000 67,600 6,300 4,100 $ 12,550 107,400 140,917 $260,867 39,800 Manufacturing overhead costs Total costs 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.)