Lux Corporation uses a job cost system and has two production departments, and Y. Budgeted manufacturing costs for the year are: Direct materials Department x Department y $1400,000 $200,000 $400,000 $1600,000 $1200,000 $800,000 Direct manufacturing labor Manufacturing overhead The actual material and labor costs charged to Job #512 were as follows: Total Direct materials: $50,000 Direct labor: Department X Department y $ 16,000 $24.000 $40,000 Lux applies manufacturing overhead costs to jobs on the basis of direct manufacturing labor cost using departmental rates determined at the beginning of the year. For Department X, the manufacturing overhead allocation rate is