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		950			450			1,400
Machine-hours		3,100			2,900			6,000
Direct labor-hours		2,500			2,900			5,400
Direct materials costs	$	10,700		$	3,850		$	14,550
Direct labor costs		66,900			35,200			102,100
Manufacturing overhead costs								168,600
Total costs							$	285,250

Required:

Compute the predetermined overhead rate assuming that Tiger Furnishings uses machine-hours to allocate overhead costs