The following information was taken from the annual manufacturing overhead cost budget of Bonita Industries.

Variable manufacturing overhead costs $52850
Fixed manufacturing overhead costs $28000
Normal production level in labor hours 23100
Normal production level in units 5775
Standard labor hours per unit 4

During the year, 5600 units were produced, 18840 hours were worked, and the actual manufacturing overhead was $151200.
Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Bonita's total overhead rate is