My question is this:

Bauer Manufacturing uses departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the basis of machine-hours in Machining Department and on basis of direct labor-hours in Assembly Department. At beginning of 2013 the following estimates were provided for coming year

Machining Assembly

direct labor-hours 30,000 60,000

machine-hours 80,000 20,000

direct labor costs $500,000 $900,000

manufacturing overhead costs $420,000 $240,000

Accounting records of the company show the following data for job #316

Machining Assembly

direct labor-hours 120 70

machine hours 60 5

direct material cost $300 $200

direct labor cost $100 $400

What is the annual manufacturing overhead cost-allocation rate for the machining department?