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 800 400 1,200 Machine-hours 4,500 2,500 7,000 Direct labor-hours 2,600 2,700 5,300 Direct materials costs $ 8,800 $ 3,600 $ 12,400 Direct labor costs 65,000 33,500 98,500 Manufacturing overhead costs 187,620 Total costs $ 298,520 Required: Compute the predetermined overhead rate assuming that Tiger Furnishings uses direct labor costs to allocate overhead costs