Vintage Fun reproduces old-fashioned style roller skates and skateboards. The annual production and sales of roller skates is 900 units, while 1770 skateboards are produced and sold. The company has traditionally used direct labor hours to allocate its overhead to products. Roller skates require 4.5 direct labor hours per unit, while skateboards require 3.25 direct labor hours per unit. The total estimated overhead for the period is $114,300. The company is looking at the possibility of changing to an activity-based costing system for its products. If the company used an activity-based costing system, it would have the following three activity cost pools: (Round all answers to two decimal places.)

Activity cost pool

Estimated

overhead

cost

Roller Skates

Skateboards

Total

Setup costs

$6350

345

320

665

Engineering costs

$16,500

420

690

1110

Maintenance costs

$91,450

2275

2158

4433

The predetermined overhead allocation rate using the traditional costing system would ________.