TriTech Company has been allocating overhead to individual product lines based on each lines relative shares of direct labor hours. For the upcoming year, the company estimated that manufacturing overhead will be $1,749,850 and estimated direct labor hours will be 126,500. The company also has the following estimates:

Cost Pool	Cost Driver	Total Amount	Total Amount of Activity
Maintenance costs	Direct labor hours	$670,450	126,500
Setup costs	Number of setups	$478,800	190
Engineering costs	Number of design changes	$600,600	420
		$1,749,850

Among many other products, TriTech has two switches, Standard and Elite switches. Standard switches are a high-volume product that the company makes in large batches, while Elite switches are a specialty product that is fairly low in sales volume. Information about Standard and Elite usage of the different activities follows:

	Standard	Elite
Direct labor hours	3,200	310
Number of Setups	2	15
Number of design Changes	2	20

A.Calculate the predetermined overhead rate based on direct labor hours (traditional allocation). (Round answer to 2 decimal places, e.g. 15.25.)

Predetermined overhead rate

per DHL