Fogelin promotional services uses a job order system for costing and billing promotional services for dance and ballet performances. fogelin has four public relations specialists and office staff. at the beginning of the year, fogelin estimated the total cost of salaries and benefits for the public relations specialists at $ 403 comma 900 and a total of 7 comma 100 billable hours for the year. the office and administrative costs were estimated at $ 674 comma 000. what direct labor rate would fogelin use for the cost of its specialists? (round your answer to the nearest cent.)