Millefeuille Company applies operating overhead to photocopying jobs on the basis of machine hours used. It expects overhead costs to total $302,328 for the year and estimates machine usage at 122,400 hours. For the year, the company incurs $293,900 of overhead costs and uses 121,600 hours. (a) Calculate the service overhead rate for the year. (Round answer to 2 decimal places, e.g. 15.25.) Service overhead rate per machine hour $