Cullumber Company applies operating overhead to photocopying jobs on the basis of machine hours used. It expects overhead costs to total $284,108 for the year and estimates machine usage at 117.400 hours. For the year, the company incurs $287.900 of overhead costs and uses 120.900 machine hours. (a) Calculate the service overhead rate for the year. (Round answer to 2 decimal places, eg. 15.25.) Service overhead rate $ per machine hour