Data Source Media manufactures cassettes and CDs in separate divisions utilizing one plant location. The following data have been prepared for review. $450,000 1,250 hours Fixed operation costs Practical capacity Budgeted usage: Cassette Division CD Division Budgeted variable cost per hour 1,000 hours 175 hours 5600 per hour What is the total cost per hour of use for the CD Division assuming the budgeted rate is used for variable costs and practical capacity is the allocation base for fixed costs? $315.79 $950.00 $924.00 $960.00