In a service organization, accounting charges overhead to jobs based on hours worked on the job. Actual overhead incurred is $15,000. Actual hours worked for client A is 200 hours, for client B is 100 hours, and unbillable is 100 hours. Calculate the overhead rate. 1. $60 per hour. 2. $50 per hour. 3. $30 per hour. 4. $40 per hour