Merati Corporation has two manufacturing departmentsForming and Assembly. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Forming SSEI'I'Ibly Total Estimated total machine-hours (MHs) 5,999 5,999 19,999 Estimated total fixed manufacturing overhead cost $ 28,999 $ 19,599 $ 38,599 Estimated variable manufacturing overhead cost per MH $ 1.89 $ 2.69 During the most recent month, the company started and completed two jobs-Job B and Job L_ There were no beginning inventories. Data concerning those two jobs follow: Job B Job L Forming machine-hours 3,499 1,699 Assembly machine-hours 2,999 3,999 | Assume that the company uses departmental predetermined overhead rates with machinehou rs as the allocation base in both departments. The departmental predetermined overhead rate in the Assembly Department is closest to