Azbes corp. allocates manufacturing overhead to jobs based on machine hours. The company has the following estimated costs for the upcoming year: Direct materials used Direct labour costs Salary of factory supervisor Advertising expense Heating and lighting costs for factory Depreciation on factory equipment Sales commissions $27,000 $60,000 $39,000 $28,000 $23,000 $8,000 $9,000 The firm estimates that 1,500 direct labour hours will be worked in the upcoming year, while 2,100 machine hours will be used during the year. The predetermined indirect allocation rate per machine hour is