All products at Luke Corp. are allocated a portion of corporate overhead costs, which is computed as a percent of product revenue. The percentage rate is based on the level of corporate costs as a percentage of revenues. Data on corporate costs and revenues for the past two years were stated as:

Corporate Revenue Corporate Overhead Costs

Most recent year $ 112,750,000 $ 10,237,500

Previous year $ 76,200,000 $ 7,921,000

Using the data in the table apply the high low method (based on revenues) to determine the variable corporate overhead costs per sales dollar. Round to the nearest 0.001.