Whispering Winds Access Services Inc. leases access to high-speed computers to small businesses. It provides the following information for the year: Estimated Actual Overhead cost $2,226,000 $2,126,000 Computer hours 100,000 90,000 Direct labor hours 217,000 197,000 Overhead is applied on the basis of computer hours. (a) Compute the predetermined overhead rate. (Round answer to 2 decimal places, e.g. 52.75.) Predetermined overhead rate per computer hour