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Q-Dot Manufacturing Uses a Predetermined Overhead Allocation Rate Based on Direct

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Q-dot Manufacturing uses a predetermined overhead allocation rate based on direct labor hours.It has provided the following information for the year:  Manufacturing overhead costs allocated to production $185,000 Actual direct materials cost $540,000 Actual direct labor cost $2,470,000 Actual direct labor hours 9,020 direct labor hours  Estimated machine hours 180,000 machine hours \begin{array} { | l | r | } \hline \text { Manufacturing overhead costs allocated to production } & \$ 185,000 \\\hline \text { Actual direct materials cost } & \$ 540,000 \\\hline \text { Actual direct labor cost } & \$ 2,470,000 \\\hline \text { Actual direct labor hours } & 9,020 \text { direct labor hours } \\\hline \text { Estimated machine hours } & 180,000 \text { machine hours } \\\hline\end{array}
Based on the above information,calculate Q-dot's predetermined overhead allocation rate.(Round your answer to two decimal places.)

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