The following information has been gathered for the Georgia Manufacturing Company pertaining to its fiscal year ending December 31:

Actual manufacturing overhead costs	$257,000
Actual direct labor hours	66,000
Actual direct labor costs	$1,023,000
Estimated manufacturing overhead costs	$250,000
Estimated direct labor	$975,000
Estimated direct labor hours	65,000

What is the actual manufacturing overhead rate per direct labor hour? (Round to the nearest penny.)