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

Activity Cost Pool Estimated Overhead Cost Expected Activity

Labor$-$related $ $25,2002,000$ direct labor$-$hours

Machine$-$related $ $5,0005,000$ machine$-$hours

Machine setups $ $18,000500$ setups

Production orders $ $29,400700$ orders

Product testing $ $23,0001,000$ tests

Packaging $ $84,0003,500$ packages

General factory $ $60,0002,000$ direct labor$-$hours

$2.$ 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.$)$