Based on the following data, calculate the actual indirect cost rate, using direct labour hours as the allocation base.

Actual total indirect costs	$1,152,000
Budgeted total indirect costs	$1,216,000
Actual direct labour costs	$3,200,000
Actual direct labour rate	$50 per hour
Actual machine hours	3,000 hours

1. $384.00
2. $7.68
3. $19.00
4. $18.00
5. $138.89