​Dunby, Inc. is a consulting firm that offers optimal legal solutions. It allocates indirect costs ...

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​Dunby, Inc. is a consulting firm that offers optimal legal solutions. It allocates indirect costs using a single predetermined overhead allocation rate with direct labor hours as the allocation base. The estimated indirect costs for this year amount to​ $160,000. The company is expected to work​ 6,000 direct labor hours during the year. The direct labor rate is​ $200 per hour. Clients are billed at​ 120% of direct labor cost. Last​ month, Dunby's consultants spent 170 hours on​ Xyme, Inc. What is the predetermined overhead allocation rate per direct labor​ hour?