A company produces surgical equipment that goes through threes processes, 141, 2B2, and 3C3, before they are complete. Expected costs and activities for the three departments are shown below. All departments have departmental overhead rates based on direct labor hours. The overhead rate for department 1A1 is $_per direct labor hour. Department Department Department 1A1 2B2 303 Machine hours 15,000 MH 25,000 MH 20,000 MH Direct labor hours 19,125 DLH 10,650 DLH 29,200 DLH Overhead costs $114,750 $213,000 $73,000