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: Forming Assembly Total Estimated total machine-hours (MHs) 5,000 5,000 10,000 Estimated total fixed manufacturing overhead cost $ 28,000 $ 10,500 $ 38,500 Estimated variable manufacturing overhead cost per MH $ 1.80 $ 2.60 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 3,400 1,600 Assembly machine-hours 2,000 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 Assembly Department is closest to: Multiple Choice $2.60 $4.70 $6.05 $2.10