The following information was taken from the annual manufacturing overhead cost budget of Bramble Corp..

Variable manufacturing overhead costs	$67500
Fixed manufacturing overhead costs	$38250
Normal production level in labor hours	22500
Normal production level in units	5625
Standard labor hours per unit	4

During the year, 5450 units were produced, 17740 hours were worked, and the actual manufacturing overhead was $99600. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Bramble's total overhead rate is