World Company expects to operate at 80% of its productive capacity of 70,000 units per month. At this planned level, the company expects to use 25,200 standard hours of direct labor Overhead is allocated to products using a predetermined standard rate based on direct labor hours. At the 80% capacity level, the total budgeted cost includes $57,960 fixed overhead cost and $322,560 variable overhead cost In the current month, the company incurred $386,000 actual overhead and 22,200 actual labor hours while producing 53,000 units. (Round ?OH costs per DL hour? to 2 decimal places.)