.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 800 300 1,100
Machine-hours 4,100 2,700 6,800
Direct labor-hours 2,100 1,900 4,000
Direct materials costs $ 9,200 $ 3,350 $ 12,550
Direct labor costs 64,200 39,800 104,000
Manufacturing overhead costs 136,080
Total costs $ 252,630
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.)