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.

	Mixing			Baking
Direct labor hours		400,000	DLH		80,000	DLH
Machine hours		800,000	MH		800,000	MH
Overhead costs	$	600,000		$	400,000

Compute Aztec's departmental overhead rate for the baking department based on machine hours.