Kansas Company uses a standard cost accounting system. In 2020, the company produced27,900units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $12.00. Normal capacity was50,100direct labor hours. During the year,130,800pounds of raw materials were purchased at $0.91per pound. All materials purchased were used during the year.

If total budgeted manufacturing overhead was $350,700at normal capacity, what was the predetermined overhead rate based on direct labor hours?(Round answer to 2 decimal places, e.g. 2.75.)

Predetermined overhead rate