Case Company allocates $5 overhead to each unit produced. The company uses a plantwide overhead rate with machine hours as the allocation base. Given the amounts below, how many machine hours does the company expect in department 2?

Estimated:	Department1	Department2
Manufacturing overhead costs	$440,000	$245,000
Direct labor hours	46,000 DLH	50,000 DLH
Machine hours	74,000 MH	? MH

109,000 MH

63,000 MH

308,000 MH

143,300 MH

183,000 MH