Missy & Daughters allocates manufacturing overhead to jobs based on machine hours. The company has the following estimated costs fr the upcoming year;

DM used $50000 DL costs $70000 Wages factory janitors $39000 Sales supervisor salary $51000 Utilities for factory $16000 Rent on factory building $13000

Advertising expense $5000

The company estimates that 1360 Direct labor hours will be worked in the upcoming year, while 1000 machine hours will be used during the year. The predetermined manufacturing overhead rate per machine hour will be:______