At the beginning of 2021, Rolldocur Inc. estimated the following annual data: Assembly Testing Total Department Department Overhead $710,700 $227.200 $937.900 Direct labour hours 154,500 43,500 198.000 Machine hours 38,000 71,000 109,000 The company uses departmental overhead rates. In the Assembly Dept., direct labour hours are used to apply overhead. Machine hours are used to apply overhead in the testing department. What is the predetermined rate for the Testing Department? $8.60 $3.20 $2.08 None of these options is correct