The following data relates to Spurrier Company's estimated amounts for next year. Estimated: Manufacturing overhead costs Direct labor hours Machine hours Department 1 $1,180,000 544,000 DLH 94,000 MH Department 2 $3,380,000 794, 000 DLH 28,000 MH What is the company's plantwide overhead rate if direct labor hours are the allocation base? (Round your answer to two decimal places.)