Crinkle Cut Clothes Company manufactures two products CC1 and CC2. Current direct material and direct labor costs are detailed below. Next year the company wishes to use a plantwide overhead rate with direct labor hours as its allocation base. Next year's overhead is estimated to be $401,300. The direct labor and direct materials costs are estimated to be consistent with the current year. Direct labor costs $25 per hour and the company expects to manufacture 29,000 units of CC1 and 98,000 units of CC2 next year.

	Direct Material per Unit			Direct Labor Dollars per Unit
CC1	$	37.80		$	18.50
CC2	$	25.90		$	15.00

Compute the plantwide overhead rate for next year.