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			300			1,200
Machine-hours		3,700			1,700			5,400
Direct labor-hours		3,000			2,500			5,500
Direct materials costs	$	8,800		$	3,400		$	12,200
Direct labor costs		58,900			36,600			95,500
Manufacturing overhead costs								190,355
Total costs							$	298,055

Required:

Compute the predetermined overhead rate assuming that Tiger Furnishings uses direct labor costs to allocate overhead costs.