Assume a company started and completed numerous jobs during Julytwo 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			$	25,000
Estimated variable manufacturing overhead per machine-hour	$	1.50
Estimated variable manufacturing overhead per direct labor-hour					$	2.00
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?