The consulting firm Carla Vista Financial employs 44 full-time staff. The estimated compensation per employee is $108,560 for 1,840 hours. It charges all direct labour costs to clients. It includes any other costs in a single indirect cost pool and allocates them based on labour hours. Actual indirect costs were $859,900. Estimated indirect costs for the coming year are $1,460,000. The firm expects to have 60 clients in the coming year. (a) Your answer is incorrect. Determine the overhead rate per direct labour hour. (Round anwer to 2 decimal ploces, e.g. 2.25.)