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Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity$-$based costing system has the following seven activity cost pools:

$\backslash$table$[[$Activity Cost Pool,$\backslash$table$[[$Estimated$],[$Overhead Cost$]],$Expected Activity$],[$Labor$-$related,$$17,200,4,000$ direct labor$-$hours$],[$Machine$-$related,$$4,000,8,000$ machine$-$hours$],[$Machine setups,$$18,000,500$ setups$],[$Production orders,$$10,500,300$ orders$],[$Product testing,$$27,600,1,200$ tests$],[$Packaging$,$$$62,900,3,700$ packages$],[$General factory,$$57,600,4,000$ direct labor$-$hours$]]$

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