Answer:
Tiger Furnishings
The predetermined overhead rate 
= $34.30 per direct labor hour
Explanation:
a) Data and Calculations:
                                             Basic       Dominator       Total
Units produced                  950            500            1,450
Machine-hours               3,200         2,400           5,600
Direct labor-hours          2,700           1,100           3,800
Direct materials costs $9,600       $3,900       $13,500
Direct labor costs        63,700        37,700        101,400
Manufacturing overhead  costs                         130,340
Total costs                                                      $245,240
b) Computation of the Predetermined overhead rate 
= Total manufacturing overhead costs divided by total direct labor hours
= $130,340/3,800
= $34.30 per direct labor hour