Concord, Inc. produces two types of grills: a family model and a deluxe model. Concord's controller has decided to use a plantwide overhead rate based on direct labor costs. The president of the company recently heard of activity based costing and wants to see how results would differ if this system were used. Two activity cost pools were developed: machining and machine setup. Presented below is information related to the company's operations. Direct Labor Costs: Family model $76,200 / Deluxe model $152,400 Machine hours: Family model 2,000 / Delux model 2,000 Setup hours: Family model 200 / Deluxe model 800. Total estimated overhead costs are $457,200. Overhead cost allocated to the machining activity cost pool is $274,320 and $182,880 is allocated to the machine setup activity cost pool. Compute the overhead rate using the traditional (plantwide) approach. Round answer to 2 decimal places.

Family Model Deluxe Model

Traditional $ $

ABC $ $

Difference $ $