Buff consulting firm has the following budgeted income statement: Revenue $20,000,000 Direct Costs Income $

Buff consulting firm has the following budgeted income statement: Revenue Direct Costs (professional labor) Indirect Costs aka Overhead (client support) Operating Income The firm allocates indirect cost to different projects using professional labor as the allocation base. What is the budgeted overhead rate? Enter your answer as a positive number; do not include a dollar sign.