Vaughn Company has gathered the following information:

Variable manufacturing overhead costs		$12,780
Fixed manufacturing overhead costs		$9,810
Normal production level in labour hours		9,000
Standard labour hours		9,500

During the year, 3,040 units were produced, 10,900 hours were worked, and the actual manufacturing overhead was $20,800. Actual fixed overhead totalled $9,850. Vaughn applies overhead based on direct labour hours.

(a)

Calculate the total, fixed, and variable predetermined overhead rates. (Round calculations and final answer to 2 decimal places, e.g. 15.25.)

Fixed predetermined ovehead rate	$enter a dollar amount per direct labour hour rounded to 2 decimal places	per DL hour
Variable predetermined ovehead rate	$enter a dollar amount per direct labour hour rounded to 2 decimal places	per DL hour
Total predetermined ovehead rate	$enter a dollar amount per direct labour hour rounded to 2 decimal places	per DL hour