Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools: Estimated Overhead Cost Expected Activity 4,000 direct labor-hours 10,000 machine-hours 800 setups Activity Cost Pool Labor-related $ 22,000 Machine-related $ 12,500 Machine setups $ 25,600 Production orders $ 14,100 Product testing $ 38,000 1,000 tests Packaging $ 61,200 3,400 packages General factory $ 57,600 4,000 direct labor-hours 300 orders 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.) Predetermined overhead rate per DLH