Jackson Company applies overhead to products using a single, plantwide pre-determined rate using direct labor hours as the activity level. During 2019, Jackson Company had the following estimated costs:

Direct materials .................... $258,000

Direct labor ........................ 255,000

Advertising ......................... 36,000

Rent on factory building ............ 35,000

Depreciation .................... ... 60,000

Indirect materials .................. 20,000

Sales commissions ................... 50,000

Production supervisor's salary ...... 40,000

Insurance on factory equipment ...... 16,000

CEO's salary ........................ 95,000

The following additional information is available: 1. 20% of the depreciation relates to equipment in the administrative offices while 80% of the depreciation relates to equipment in the factory. 2. Direct laborers are paid $17 per hour. Calculate Jackson Company's pre-determined overhead rate (PDR) for 2019 based on direct labor hours. Enter your answer with two places after the decimal point (i.e., 7.60).