Computador has a manufacturing plant in Des Moines that has the theoretical capability to produce 325,000 laptops per quarter but currently produces 78,000 units. The conversion cost per quarter is $6,630,000. There are 65,000 production hours available within the plant per quarter. In addition to the processing minutes per unit used, the production of the laptops uses 11 minutes of move time, 21 minutes of wait time, and 6 minutes of rework time.

3. Calculate MCE. If required, round your answer to two decimal places