Maria has gathered the following data about the tired factory she’s manages: the departments total costs are budgeted as follows: quality control- 126,000, property tax- 22,000, Direct Wages and Salaries, $500,000; Rubber, 91,000; Fabric, 62,000; Factory Supervisor Salaries, 168,000; and Factory Depreciation, 104,000 all of which have been derived from the production management. Rather than using a plant-wide rate, she will be calculating the manufacturing overhead (MOH) allocation with a departmental rate. 

What is the budgeted rate using a departmental rate based on DL cost?