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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,$$26,800,5,000$ direct labor$-$hours$],[$Machine$-$related,$$4,500,9,000$ machine$-$hours$],[$Machine setups,$$41,800,1,100$ setups$],[$Production orders,$$17,000,500$ orders$],[$Product testing,$$15,500,500$ tests$],[$Packaging$,$$$51,000,3,400$ packages$],[$General factory,$$52,400,5,000$ 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