The following data relates to Spurries Company's estimated amounts for the coming year. 

1. Estimate:                                           Department 1            Department 2        
2. 
   
3. Manufacturing overhead                   $1,340,000                 $3,540,000 
4. 
   
5. Direct labor hours                               552,000 DLH               802,000 DLH 
6. 
   
7. Machine hours                                    102,000 MH                   36,000 MH 
8. 
   

What is the factory overhead rate for the entire plant if direct labor hours are the basis of assignment?