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	$ 28,000	5,000	direct labor-hours
Machine-related	$ 2,500	5,000	machine-hours
Machine setups	$ 34,300	700	setups
Production orders	$ 13,800	300	orders
Product testing	$ 12,000	600	tests
Packaging	$ 57,000	3,800	packages
General factory	$ 60,000	5,000	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.)