X Company has the following estimated costs for the year:
| Direct materials |
$64,700 |
| Direct labor |
25,200 |
| Factory supplies |
21,900 |
| Factory maintenance |
32,000 |
| Marketing research |
42,700 |
| Factory rent |
41,100 |
| Sales salaries |
45,000 |
| Factory insurance |
68,400 |
X Company estimates that machines will be operated for 70,000 hours during the year, and 1,800 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?