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		1,200			350			1,550
Machine-hours		4,500			1,900			6,400
Direct labor-hours		2,700			2,400			5,100
Direct materials costs	$	8,900		$	3,800		$	12,700
Direct labor costs		65,700			35,800			101,500
Manufacturing overhead costs								176,358
Total costs							$	290,558

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.)