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Heidelberg Fabrication manufactures two products, G-09 and G-35:

G-09 G-35
Units produced 19,500 3,900
Direct materials cost per unit $ 7 $ 19
Machine-hours per unit 4 7
Production runs per quarter 144 72
Production at the plant is automated and any labor cost is included in overhead. Data on manufacturing overhead at the plant follow:

Machine depreciation $ 105,300
Setup labor 52,650
Materials handling 42,120
Total $ 200,070
Required:
Heidelberg currently applies overhead on the basis of machine-hours. What is the predetermined overhead rate for the quarter?

Note: Round your answer to 2 decimal places.

Heidelberg is thinking of adopting an ABC system. They have tentatively chosen the following cost drivers: machine-hours for machine depreciation, production runs for setup labor, and direct material dollars for materials handling. Compute the cost driver rates for the proposed system at Heidelberg.