Use the following labor budget data for Roy & Miller Accounting, LLP.

Partner Salaries	$	900,000
Partner Benefits (30%)		270,000
Total Partner Compensation	$	1,170,000
Staff Accountant Salaries	$	1,200,000
Staff Benefits (30%)		360,000
Total Staff Compensation	$	1,560,000

The budgeted overhead cost for the year is $2,457,000. The company has estimated that one-third of the budgeted overhead cost is incurred to support the firms two partners, and two-thirds goes to support the staff accountants. The current audit bid for Monoco Industries requires $25,000 in direct partner professional labor, $36,000 in direct staff accountant professional labor, $4,100 in direct material. What is the overhead rate for partners, if separate rates are used for partners and staff accountants?