Merati Corporation has two manufacturing departments--Forming and Assembly. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Porming Estimated total machine-hours (MES) 5,000 Estimated total fixed manufacturing overhead cost $ 28,000 Estimated variable manufacturing overhead cost $ 1.80 per MH Assembly 5,000 $ 10,500 $ 2.60 Total 10,000 $ 38,500 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 Forming machine-hours 3,400 Assembly machine- 2,000 hours Job L 1,600 3,000 Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments. The departmental predetermined overhead rate in the Forming Department is closest to: 0 0 0 0