Kelsh Company uses a predetermined overhead rate based on machine hours to apply manufacturing overhead to jobs. The company has provided the following estimated costs for next year:

Direct materials	$10,000
Direct labour	30,000
Sales commissions	40,000
Salary of production supervisor	25,000
Indirect materials	4,000
Advertising expenses	8,000
Rent on equipment in administration	10,000

Kelsh estimates that 3,000 direct labour hours and 12,000 machine hours will be worked during the year. What will be the predetermined overhead rate per hour?