Bella, Inc. manufactures two kinds of bags: totes and satchels. The company allocates manufacturing overhead using a single plantwide rate with direct labor cost as the allocation base. Estimated overhead costs for the year are $25,750. Additional eestimatedinformation is given below.

	Totes	Satchels
Direct materials cost per unit	$33	$44
Direct labor cost per unit	$52	$60
Number of units	520	370

Calculate the predetermined overhead allocation rate. (Round the answer to 2 decimal places.)