You are given the following data for J Corp for January 2020: Purchases of raw materials on account of 70,000; RM inventory, beginning is 13,000; RM, ending inventory balance is 10,000; Indirect materials used is 4,000; Factory Labor is 30,000 (includes 2,000 indirect labor); Other overhead cost incurred (rent -utility) of 22,000; WIP, beginning is 16,000; WIP, ending is 20,000; Finished Goods inventory, beginning is 40,000; Finished Goods, ending is 25,000 and cost of goods sold at normal cost is 150,000. The rate of applied overhead based on direct labor would be?