Consider the following information attributed to the material management department

Budgeted usage of materials handling labor hours 3500

Budgeted cost pools:

Fixed cost $154,000

Variable costs $126,000 (3500 hours x $36 per hour)

The company uses the single rate method to allocate support costs to the machining and Assembly Departments. Assuming that the actual hours tracked in the Machining and Assembly department are 500 for the month, what would be the allocation rate and how much cost would be allocated to the Machining and Assembly Department for the operations of the month?

THE ANSWER IS $80 an hour for a total of $40,000 ( I DONT KNOW HOW TO CALCUALTE)