15 Assume a company has two manufacturing departments Assembly and Fabrication. The company considers all of its manufacturing overhead costs to be fixed costs. The first set of data below is budgeted data for the company as a whole that was estimated at the beginning of the year. The second set of data below is actual data for the company as a whole that was derived at the end of the year. The third set of data relates to one particular job completed during the year, Job Z. Budgeted Data Manufacturing overhead costs Direct labor hours Machine hours Assembly Fabrication $ 300,000 $ 400,000 25,000 15,000 10,000 50,000 Actual Data Manufacturing overhead costs Direct labor hours Machine hours Assembly Fabrication $ 330,000 $ 380,000 27,000 16,000 10,500 48,000 Job Z Direct labor hours Machine hours Assembly 10 hours 1 hour Fabrication 2 hours 7 hours If the company uses a plantwide approach for applying overhead to production with machine-hours as the allocation base, the company's plantwide predetermined overhead rate is closest to