2. Calculate the hourly cost for the system described below: (20 points) Two workers will be required to operate the system. Each worker will be paid $30 per hour. Factory labor overhead rate of 70% is applicable. Capital investment is $150,000, service life is 10 years, salvage value after SL is $20,000. Applicable machine factory overhead rate is 50%. Rate of Return is 10%. The machine operates 8-hour shift per day for 250 days in a year