Altex Inc. manufactures two products: car wheels and truck wheels. To determine the amount of overhead to assign to each product line, the controller, Robert Hermann, has developed the following information.

Car Truck

Estimated wheels produced 43,500 15,000

Direct labor hours per wheel 1 3

Calculate overhead rate.(Round answer to 2 decimal places, e.g. 12.25.)

Overhead rate $_________ per direct labor hour