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	$35
Total estimated manufacturing overhead	$300,000
Total cost per unit of Q	$160
Total estimated machine hours	200,000 MH
Direct labor cost per unit of Q	$65

DON'T WRITE THE DRIVER OR BASE, EXAMPLE IF YOUR ANSWER IS 100 PER MACHINE HOUR, JUST WRITE 100