Lewis, Inc. manufactures recliners for the furnishing industry. It has two products, the Heater and the Massager, and total overhead is $3,360,000. The company plans to manufacture 300 Heaters and 200 Massagers this year. In manufacturing the recliners, the company must perform 500 material moves for the Heater and 500 for the Massager; it processes 900 purchase orders for the Heater and 700 for the Massager; and the company's employees work 1,500 direct labor hours on the Heater product and 3,300 on the Massager. Lewis's total material handling costs are $2,100,000 and its total processing costs are $1,260,000. How much is the ABC overhead rate (per cost driver) for the processing activity cost pool?