The following data relates to Spurrier Company's estimated amounts for next year Estimated : Manufacturing overhead costs Direct labor hours Machine hours Department 1 $1,340,000 552,000 DLH 102,000 MH Department 2 $3,540,000 802,000 DLH 36,000 MH What is the company's plantwide overhead rate if direct labor hours are the allocation base? (Round your answer to two decimal places.)