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		900			250			1,150
Machine-hours		3,300			1,400			4,700
Direct labor-hours		3,800			1,900			5,700
Direct materials costs	$	11,100		$	4,000		$	15,100
Direct labor costs		62,000			40,200			102,200
Manufacturing overhead costs								202,578
Total costs							$	319,878

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.)

Predetermined overhead rate

% of direct labor cost