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		3,800			2,700			6,500
Direct labor-hours		3,500			2,800			6,300
Direct materials costs	$	9,600		$	3,450		$	13,050
Direct labor costs		71,300			38,300			109,600
Manufacturing overhead costs								217,539
Total costs							$	340,189

Required:

Compute the predetermined overhead rate assuming that Tiger Furnishings uses direct labor costs to allocate overhead costs