Product 43 uses 200 hours of direct labor and has 2,000 machine steps. Sue Greenberg, the cost accountant, has been considering using either direct labor hours or machine steps as the cost driver. The ratio of overhead cost to direct labor hours is $60. The assignment of overhead cost to Product 43 using direct labor hours would result in a higher charge by $4,000 than if machine steps were used as the cost driver. 

Required: 

Determine the ratio of overhead cost to machine steps.