Hahn Company uses a job-order costing system. Its plantwide predetermined overhead rate uses direct labor-hours as the allocation base. The company pays its direct laborers $20.50 per hour. During the year, the company started and completed only two jobs—Job Alpha, which used 69,900 direct labor-hours, and Job Omega. The job cost sheets for these two jobs are shown below:
Calculate the plantwide predetermined overhead rate. (Round your answer to 2 decimal places.)

Plantwide predetermined overhead rate per DLH