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		1,100			450			1,550
Machine-hours		4,800			1,600			6,400
Direct labor-hours		3,700			2,000			5,700
Direct materials costs	$	9,800		$	3,500		$	13,300
Direct labor costs		55,500			39,300			94,800
Manufacturing overhead costs								201,666
Total costs							$	309,766

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.)

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		1,100			450			1,550
Machine-hours		4,800			1,600			6,400
Direct labor-hours		3,700			2,000			5,700
Direct materials costs	$	9,800		$	3,500		$	13,300
Direct labor costs		55,500			39,300			94,800
Manufacturing overhead costs								201,666
Total costs							$	309,766

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.)

PREDERERMIED OVERHEAD RATE_______ % OF DIRECT LABOR COST