Gray Company uses a plantwide overhead rate with machine hours as the allocation base. Use the following information to solve for the amount of machine hours estimated per unit of product Q. Direct material cost per unit of Q Total estimated manufacturing overhead $ 23 $151,200 Total cost per unit of Q $ 92 Total estimated machine hours 216,000 MH Direct labor cost per unit of Q 46 Multiple Choice 71 MH per unit of Q 0.70 MH per unit of