Touristica has the following budgeted cost information: Budgeted manufacturing overhead $720,000 Budgeted production (units) 18,500 Budgeted direct labor hours 2,400 Cost Pool Total Cost Allocation Base Cost Pool 1 $ 400,000 Unit Cost Pool 2 $ 320,000 Direct labor hour Total $ 720,000 Assume touristica uses two-stage allocation to assign overhead costs to cost objects. What is the allocation rate of Cost Pool 2?