Barnes Corporation manufactures two models of office chairs, a standard and a deluxe model. The following activity and cost information has been compiled: Product Number of Set-ups Number of Components Standard 22 8 Deluxe 28 12 Overhead costs $30,000 $60,000 The number of set-ups and the number of components are identified as activity-cost drivers for overheads. Under its current costing system, Barnes aggregates its overhead costs into a single overhead cost pool, and uses the number of components as the allocation base. Please calculate the rate of allocating overhead costs. The system only recognizes the number. Please do not include a dollar sign, other text, or commas separator and keep O decimal place. e.g., 12345