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Hickory Company manufactures two products14,000 units of Product Y and 6,000 units of Product Z. The company uses a plantwide overhead rate based on direct

Hickory Company manufactures two products14,000 units of Product Y and 6,000 units of Product Z. The company uses a plantwide overhead rate based on direct labour-hours. It is considering implementing an activity-based costing (ABC) system that allocates all of its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products Y and Z: (The total estimated overhead cost may not agree with the sum of allocated overhead costs to each product.)

Activity Cost Pool Activity Measure Estimated Overhead Cost Expected Activity
Machining Machine-hours $ 206,000 10,000 MHs
Machine setups Number of setups $ 145,600 260 setups
Production design Number of products $ 90,000 2 products
General factory Direct labour-hours $ 307,200 12,000 DLHs

Activity Measure Product Y Product Z
Machining 7,600 2,400
Number of setups 50 210
Number of products 1 1
Direct labour-hours 8,600 3,400

Required:

What is the activity rate for the General Factory activity cost pool? (Round your answer to 2 decimal places.)

Activity rate= per DLH

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