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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

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 850 400 1,250 Machine-hours 4,200 1,000 5,200 Direct labor-hours 2,300 2,900 5,200 Direct materials costs $ 9,500 $ 3,800 $ 13,300 Direct labor costs 62,800 31,700 94,500 Manufacturing overhead costs 182,156 Total costs $ 289,956 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.)

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