Deloria Corporation has two production departments, Forming and Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine-hou the Assembly Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had m the following estimates: Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour- Variable manufacturing overhead per direct labor-hour Forming 19,000 4,000 $ 129,200 Assembly 15,000 8,000 $ 77,600 $ 1.60 $ 3.00 During the current month the company started and finished Job T288. The following data were recorded for this job: Job T288: Machine-hours Direct labor-hours Direct materials Direct labor cost. Forming 80 Assembly 10 30 40 $ 730 $ 380 $ 900 $ 1,200 The predetermined overhead rate for the Assembly Department is closest to: Multiple Choice $3.00 per direct labor-hour