What is the overhead rate used to measure the gross margin in Exhibit 1?

Recall that, Caress of Steel Machining "allocates overhead to production on the basis of direct labor cost." Please only provide a number and round to the second decimal. e.g. $5.6836/Direct Labor Hour should just be 5.68

Please help me understand what I need to use to find the overhead rate. Please just direct me in the right direction.

\fExhibit 2: Monthly Production and Cost Summary Product Lines Guitars Bass Guitar Drum Kits Monthly production 300 units 500 units 200 units 1 runs 5 runs 10 runs Monthly shipments 300 units 600 units 200 units 1 shipments 7 shipments 22 shipments Material and Labor Costs Monthly Total Material 6 components 4 components 10 components 3 @ $20 = $60 2 @ $20 = $40 4 @ $10 = $40 3 @ $50 = $150 2 @ $40 = $80 5 @ $6 = $30 1 @ $240 = $240 Total $210 $120 $310 $185,000 Labor ($16 per hour) Set-up Labor 300 hours Direct Labor 25. hours per unit 50. hours per unit 40. hours per unit 40,500 hours Machine Hours 10. hours per unit 10. hours per unit 5. hours per unit 9,000 hours Manufacturing Overhead Receiving $20,000 Materials handling $200,000 Engineering $100,000 Packing and $60,000 Shipping Maintenance $30,000 Machine $270,000 Depreciation (10 year life) Total $680,000Exhibit 3: Monthly Overhead Activity Analysis Guitars Bass Guitar Drum Kits Total Receiving: Receive each component 12 Transactions 75 Transactions 300 Transactions 387 Transactions once per run Materials Handling: Handle each component 12 Transactions 75 Transactions 300 Transactions 387 Transactions once per receipt Packing and Shipping: One packing order per 3 Transactions 21 Transactions 66 Transactions 90 Transactions shipment Engineering: Estimated engineering 20.0% 30.0% 50.0% 100% workload percentage (subjective) Maintenance and Depreciation Machine hours basis 3,000 Hours 5,000 Hours 1,000 Hours 9,000 Hours