He information shown below was taken from the annual manufacturing overhead cost budget of Sheffield Company. Variable manufacturing overhead costs $73,100
Fixed manufacturing overhead costs $32,250
Normal production level in labor hours 21,500
Normal production level in units 4,300
Standard labor hours per unit 5

During the year, 4,200 units were produced, 19,900 hours were worked, and the actual manufacturing overhead was $103,900. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours.
Compute the total, fixed, and variable predetermined manufacturing overhead rates. (Round answers to 2 decimal places, e. g. 1.25.)