X Company has the following estimated costs for 2019:

Direct materials $59,200 Direct labor 21,000 Factory supplies 21,600 Factory supervision 30,800 Advertising 47,500 Factory rent 48,800 Sales salaries 41,000 Factory insurance 59,100

X Company estimates that direct labor hours for the year will be 1,400, and machines will be operated for 65,000 hours. If overhead is allocated on the basis of direct labor cost, what will the 2019 overhead rate be?