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 850 450 1,300

Machine-hours 4,300 2,400 6,700

Direct labor-

hours 2,900 2,000 4,900

Direct material

costs 11,900 3,500 15,450

Direct labor

costs 58,300 39,800 98,100

Manufacturing

overhead costs 172,382

Total Costs $285,932

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.)