Saber Promotional Services uses a job order system for costing and billing promotional services for dance and ballet performances. Saber has four public relations specialists and office staff. At the beginning of theyear, Saber estimated the total cost of salaries and benefits for the public relations specialists at$403,800 and a total of7,100 billable hours for the year. The office and administrative costs were estimated at$676,000. The allocation base for office and administrative costs is billable hours. What rate would Saber use for allocating the cost of its office and administrativestaff? (Round your answer to the nearestcent.)