Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow:
|Direct materials costs||$||9,400||$||4,150||$||13,550|
|Direct labor costs||54,800||36,300||91,100|
|Manufacturing overhead costs||153,360|
Compute the predetermined overhead rate assuming that Tiger Furnishings uses machine-hours to allocate overhead costs.