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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$[[,$Estimated$],[$Activity Cost Pool,Overhead Cost,Expected Activity,$],[$Labor$-$related,$$20,400,10,000$ direct labor$-$hours,$],[$Machine$-$related,$$2,000,8,000$ machine$-$hours,$],[$Machine setups,$$20,400,600$ setups,$],[$Production orders,$$18,400,400$ orders,$],[$Product testing,$$29,600,800$ tests,$],[$Packaging$,$$$79,200,3,600$ packages,$],[$General factory,$$58,000,10,000$ 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.$)$

Answer is complete but not entirely correct.

$\backslash$table$[[$Predetermined overhead rate $,$$$,3\mathrm{.}928,$per DLH$]]$