Columbus Company provides the following ABC costing information: Activities Total Costs Activity cost drivers - Labor $500,000 10,000 hours Gas $36,000 6,000 gallons Invoices $150,000 5,500 invoices Total costs $646,000 The above activities used by their three departments are: Lawn Department Bush Department Plowing Department Labor 3,000 hours 1,200 hours 5,800 hours Gas 1,900 gallons 1,000 gallons 3,100 gallons Invoices 1,400 invoices 400 invoices 3,700 invoices If labor hours are used to allocate the non-labor, overhead costs, what is the overhead allocation rate? 2005 ner hour