Data Source Media manufactures cassettes and CDs in separate divisions utilizing one plant location. The following data have been prepared for review. Fixed operation costs $450,000 Practical capacity 1,250 hours Budgeted usage: Cassette Division 1,000 hours CD Division 1175 hours Budgeted variable cost per hour 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