undefined

The following data relates to Spurrier Company's estimated amounts for next year. Estimated: Manufacturing overhead costs Direct labor hours Machine hours Department 1 $1,220,000 546,000 DLH 96,000 MH Department 2 $3,420,000 796,000 DLH 30,000 MH What is the company's plantwide overhead rate if direct labor hours are the allocation base? (Round your answer to two decimal places.)