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		750			450			1,200
Machine-hours		3,200			1,800			5,000
Direct labor-hours		2,300			2,300			4,600
Direct materials costs	$	11,400		$	3,500		$	14,900
Direct labor costs		55,500			36,300			91,800
Manufacturing overhead costs								163,898
Total costs							$	270,598

Required:

Compute the predetermined overhead rate assuming that Tiger Furnishings usesdirect labor coststo allocate overhead costs.(Round your answer to 2 decimal places.)