The data in the table were taken from the records of Blue Sky Ltd., a manufacturing company. The company has been calculating the actual indirect cost allocation rate using direct labour hours as the allocation base.

What is the actual indirect cost rate at Blue Sky Ltd., using direct labour hours as the allocation base? Round to the nearest cent.

\begin{tabular}{lr} Actual total indirect costs & $1,152,000 \\ Budgeted total indirect costs & $1,216,000 \\ Actual direct labour costs & $3,200,000 \\ Actual direct labour rate & $50 per hour \\ Actual machine hours & 30,000 hours \\ Number of employees & 32 \end{tabular}