Addy Company makes two products: Product A and Product B. Annual production and sales are 1.500 units of Product A and 1.100 units of Product B. The company has traditionally used direct labor-hours as the basis for applying all manufacturing overhead to products. Product A requires 0.30 direct labor hours per unit and Product B requires 0.60 direct labor hours per unit. The total estimated overhead for next period is $92.900. The company is considering switching to an activity-based costing system for the purpose of computing unit product costs for external reports The new activity-based costing system would have three overhead activity cost pools--Activity 1. Activity 2. and General Factory-with estimated overhead costs and expected activity as follows: (Note: The General Factory activity cost pool?s costs are allocated on the basis of direct labor hours.) The predetermined overhead rate under the traditional costing system is closest to: (Round your final answer to 2 decimal places.)