Bozos Inc is a state of the art manufacturing company utilizing the latest in robotics and computers to control production. The company uses a job-order costing system and applies manufacturing overhead cost to products on the basis of computer hours. Bozos used the following estimated information to calculate the predetermined overhead rate a the beginning of the year: Computer Hours 80,000 Unfortunately, the economy went into recession during the year and resulted in inventory building up and a necessary cutback in production. The following actual cost information and operating data as follows: Computer Hours Manufacturing Overhead Cost Inventories at year-end Raw Materials Work in process Finished Goods Cost of Goods Sold AAAAAA 85,000 2,200,000 500,000 200,000 1,050,000 2,900,000 What was the PDOH rate per hour if manufacturing overhead was underapplied by 75,000 for the year?