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 1,200 3,300 3,000 $ 8, 200 55,600 1,650 5,400 4,100 $ 12,250 90, 300 141,901 450 Machine-hours 2,100 1,100 $ 4,050 Direct labor-hours Direct materials costs Direct labor costs 34,700 Manufacturing overhead costs Total costs $244,451 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.)