X Company has the following estimated costs for the year:

Direct materials		$54,200
Direct labor		15,400
Factory supplies		21,200
Factory maintenance		28,500
Marketing research		43,100
Factory rent		41,700
Sales salaries		46,000
Factory insurance		60,100

X Company estimates that machines will be operated for 68,000 hours during the year, and 1,100 direct labor hours will be worked during the year. If overhead is allocated on the basis of direct labor hours, what will the overhead rate be?