Fatiege Corporation has two production depan, Ming and Assembly. The company uses a job-order contingem and computes a predetermined overhead rate in each production depenent The Miling Deparments predetermined overhead rate is based on machine hours and the Assembly Depe' predetermined overhed rate is based on direct labor hours the beginning of the current year, the company had made the following este Machine-hour Direct laber-hours Total fixed manufacturing overhead coat Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour Nillingsbly 20,000 14,000 2,0007,000 192,000 357,400 $ 2.30 $ 3.40 The predetermined overhead role for the Assembly Department is closest to Murple Choice O 2.20 per certo O 140 per direct where $40 per director hour S16 per recabor hour