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		4,000			1,800			5,800
Direct labor-hours		3,000			1,900			4,900
Direct materials costs	$	9,300		$	3,300		$	12,600
Direct labor costs		70,400			32,000			102,400
Manufacturing overhead costs								171,451
Total costs							$	286,451

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.)