The consulting firm Wildhorse Financial employs 44 full-time staff. The estimated compensation per employee is $112,640 for 1,760 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 $859,300. Estimated indirect costs for the coming year are $1,470,000. The firm expects to have 80 clients in the coming year. (a) Determine the overhead rate per direct labour hour. (Round anwer to 2 decimal places, es. 2.25.) eTextbook and Media