Luster, LLC uses departmental overhead rates. The company has two departments, fabrication and painting. Relevant data is below.

Fabrication department: $$12,000$ fixed overhead, variable overhead $$18$ per labor hour

Painting department: $$28,000$ fixed overhead, variable $$9$ per machine hour

The company estimated the following hours:

Fabrication department: $900$ labor hours and $1,000$ machine hours

Painting department: $1,200$ labor hours and $300$ machine hours

The overhead rate is applied based on labor hours in the fabrication department and machine hours in the painting department. What is the overhead rate for the painting department?

$$25\mathrm{.}58$

$$23\mathrm{.}62$

$$102\mathrm{.}33$

$$28\mathrm{.}20$