Cullumber Manufacturing Company makes two products. Using the traditional allocation method, the company has allocated overhead based on estimated total direct labor cost of $$128,000.$ Cullumber recently implemented an activity$-$based costing system and had determined that overhead can be broken into three overhead pools: cutting, machine setups, and shipping. The following is a summary of company information:

$\backslash$table$[[$Estimated Cost, Estimated Activities,,$],[$Cutting$,$$$27,030,530$ cuts$],[$Machine setups,$8,280,230$ machine hours$],[$Shipping$,22,790,43,000$ shipments$]]$

$($a$)$

Calculate the company's overhead rate as a percentage of direct labor cost. $($Round answers to $3$ decimal places, e$.$g$.5\mathrm{.}275.)$

Overhead rate $ $$ per direct labor hour