Tin's Softball Gloves Company estimated the following at the beginning of the year: Overhead Assembly Testing Department Department $582,554 $158,418 Direct Labor Hours 149,952 hrs. 32,598 hrs. Machine Hours 1,482 hrs. 8,621 hrs. Tin uses departmental overhead rates. In the assembly department, direct labor hours are used to apply overhead. Machine hours are used to apply overhead in the testing department. What is the overhead application rate in the Testing Department? Do not round your answer.