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.

$\backslash$table$[[$Estimated wheels produced,$36,000,,11,000],[$Direct labor hours per wheel,$1,3,]]$

Total estimated overhead costs for the two product lines are $$731,400.$

$($a$1)$

Calculate overhead rate. $($Round answer to $2$ decimal places, e$.$g$.12\mathrm{.}25.)$

Overhead rate $ per direct labor hour