Cooper's Bags Company manufactures cloth grocery bags to be sold to grocery stores and other retailers.$$ Cooper's Bags Company sells the bags in cases of$1,000$ bags. The bags come in three$$ sizes: Large,$$ Medium, and Small.$$ Currently, Cooper's Bags Company uses a single plantwide overhead rate to allocate its$$ $$8,088,000$ of annual manufacturing overhead. Of this$$ amount, $$2,210,000$ is associated with the Large Bag$$ line, $$3,418,800$ is associated with the Medium Bag$$ line, and$$ $$2,459,000$ is associated with the Small Bag line.$$ Cooper's Bags Company is currently running a total of$40,000$ machine$$ hours: $13,000$ in the Large Bag$$ line, $15,400$ in the Medium Bag$$ line, and$11,600$ in the Small Bag line.$$ Cooper's Bags Company uses machine hours as the cost driver for manufacturing overhead costs.

The departmental manufacturing overhead rate for the Small Bag line would be closest to