For 2021, Clayton Bedding uses machine-hours as the only overhead cost-allocation base. The direct cost rate is $6.00 per unit. The selling price of the product is $21.00. The estimated manufacturing overhead costs are $275,000 and estimated 40,000 machine hours. The actual manufacturing overhead costs are $350,000 and actual machine hours are 50,000 Using job costing the 2021 actual indirect cost rate is $7.00 per machine-hour $8.50 per machine-hour G G $8,75 per machine-hour $5.50 per machine-hour