value 20.00 points Laval produces lamps and home lighting fixtures. Its most popular product is a brushed aluminum desk lamp. This lamp is made from components shaped in the fabricating department and assembled in its assombly department. Information related to the 28,000 desk lamps produced annually follow. Direct materials Direct labor 255,000 161,000 416,000 Fabricating department (7,000 DLH $23 per DLH) Mhent(16,000 DLH $26 per DLH) Machine hours Fabricating department Assembly department 14,400 MH 20,850 MH Expected overhead cost and related data for the two production departments follow Direct labor hours Machine hours Overhead cost Fabricating 20,000 DLH 163,000 MH Assembly 320,000 DLH 121,000 MH 445,000 380,000 Required 1. Determine the plantwide overhoad rate for Laval using direct labor hours as a base. (Round your answer to 2 decimal places.)