Aztec industries produces bread which goes through two operations, mixing and baking, before it is ready to be packaged. Next year's expected costs and activities are shown below. Compute Aztec's departmental overhead rate for the baking department based on machine hours.

Mixing Baking

DL Hours 414,000 94,000

Machine HOurs 814,000 814,000

OH Costs 662,400 414,000