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	450	1,250
Machine hours	3,800	1,500	5,300
Direct labor hours	2,600	1,800	4,400
Direct material costs	11,500	3,550	15,050
Direct labor	58,200	33,100	91,300
Manufacturing overhead costs			52,724
Total costs			259,074

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.)