One company estimates that overhead costs for next year will be $ 8,320,000 for indirect labor costs and $ 155,500 for utility costs. The company uses number of machine hours, as the basis of general cost allocation. If it was estimated that 400,000 machine hours will be used next year, then what will be the general cost rate for the company as a whole?  $ 0.05 per machine hour  $ 20.80 per hour machine  $ 2.57 per machine hour  $ 0.39 per machine hour  $ 21.19 per machine hour