Lancelot Manufacturing is a small textile manufacturer using machine - hours as the single indirect - cost rate to allocate manufacturing overhead costs to the various jobs contracted during the year. The following estimates are provided for the coming year for the company and for the Case High School band jacket job. Company $55,000 $22,000 $49,000 70,000 mh Case High School Job $2,300 $600 Direct materials Direct labor Manufacturing overhead costs Machine - hours 700 mh For Lancelot Manufacturing, what is the annual manufacturing overhead cost-allocation rate