Modiste Inc. manufactures two kinds of bagstotes and satchels. The company allocates manufacturing overhead using a single plantwide rate with direct labor cost as the allocation base. Estimated overhead costs for the year are $24,250. Additional information is given below.

Totes Satchels Direct materials cost per unit $35 $40 Direct labor cost per unit $55 $60 Number of units 500 350

Calculate the predetermined overhead allocation rate.