Assume a company started and completed numerous jobs during July$$two of which were Job Y and Job Z$.$ The company uses two departmental predetermined overhead rates. The rate in the Machining Department is based on machine$-$hours and the rate in the Assembly Department is based on direct labor$-$hours. The following additional information from the month of July is available for the company as a whole and for Jobs Y and Z:

Machining Assembly

Estimated total fixed manufacturing overhead $ $48,000$ $ $26,000$

Estimated variable manufacturing overhead per machine$-$hour $ $1\mathrm{.}50$

Estimated variable manufacturing overhead per direct labor$-$hour $ $2\mathrm{.}00$

Estimated total machine$-$hours to be used $12,000$

Estimated total direct labor hours to be worked $10,000$

Machining Assembly

Job Y

Machine$-$hours $50$

Direct labor$-$hours $30$

Job Z

Machine$-$hours $40$

Direct labor$-$hours $60$

What is the predetermined overhead rate in the Assembly Department?

Multiple Choice

$$5\mathrm{.}10$

$$3\mathrm{.}60$

$$4\mathrm{.}10$