Laval produces lamps and home lighting fixtures. Its most popular product is a brushed aluminum desk lamp. This lamp is made from components shaped in the fabricating department and assembled in its assembly department Information related to the 31,000 desk lamps produced annually follow Direct materials Direct labor S 255,000 Fabricating department (8,000 DLH x $21 per DLH) Assembly department (16,000 DLH x S30 per DLH) S 168,000 S 480,000 Machine hours Fabricating department Assembly department 15,300 MH 20,250 MH Expected overhead cost and related data for the two production departments follow Direct labor hours Machine hours Overhead cost Fabricating 170,000 DLH 174,000 MH Assembly 295,000 DLH 122,000 MH S340,000 $440,000 Required 1. Determine the plantwide overhead rate for Laval using direct labor hours as a base. (Round your answer to 2 decimal places.)