If estimated production overhead in the printing department is $120,000 and actual overhead is $116,000 and estimated machine hours in the printing department are 30,000 hours and actual machine hours are 32,000 hours, using normal costing what is the predetermined overhead rate for the printing department?

$3.87 per machine hour

$4 per machine hour

$3.75 per machine hour

$3.63 per machine hour