below.

Department, which has estimated total factory overhead of $$66,400.$

Department uses direct labor hours.

The Assembly Department's factory overhead rate $($rounded to the nearest cent$)$ is

a$.$ $$3\mathrm{.}72$ per machine hour

b$.$ $$6\mathrm{.}20$ per machine hour

c$.$ $$5\mathrm{.}58$ per direct labor hour

d$.$ $$3\mathrm{.}46$ per direct labor hour