The consulting firm Pharoah Financial employs $44$ full$-$time staff. The estimated compensation per employee is $$113,460$ for $1,830$ hours. It charges all direct labour costs to clients. It includes any other costs in a single indirect cost pool and allocates them based on labour hours. Actual indirect costs were $$856,400.$ Estimated indirect costs for the coming year are $$1,450,000.$ The firm expects to have $68$ clients in the coming year. determine overhead rate per direct labour hour