please explain

2 Required information [The following information applies to the questions displayed below) Part 2 of 2 Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools: 10 points Skipped Activity Cost Pool Labor-related Machine-related Machine setups Production orders Product testing Packaging General factory Estimated Overhead Cost $ 20,400 $ 2,500 $ 55,000 $ 6,800 $ 28,800 $ 78,000 $ 59,600 Expected Activity 5,000 direct labor-hours 5,000 machine-hours 1,100 setups 200 orders 1,200 tests 3,900 packages 5,000 direct labor-hours eBook Hint Print References 2. Compute the company's predetermined overhead rate, assuming that the company uses a single plantwide predetermined overhead rate based on direct labor-hours. (Round your answer to 2 decimal places.) Predetermined overhead rate per DLH